Texas Attorney General Opinion: O-3625

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Gerald Mann, regarding a legal question submitted for clarification; Date of accrual and method of computation under Article V, House Bill No. 8, 47th Legislature, of new occupation taxes, levied upon persons or corporations owning or operating certain utility plants in incorporated towns or cities of more than one thousand inhabitants and less than two thousand, five hundred inhabitants, and additional such taxes in incorporated citites or towns of higher population brackets; (b) liability for such taxes of persons or corporations owning or operating utility companies in incorporated towns or cities of eaxctly one thousand inhabitants