Gas Utility Tax FAQs

In accordance with 16 Texas Administrative Code §7.351(b) and Section 122 of the Texas Utilities Code, quarterly tax payments are based upon calendar year quarters, and are due as follows:

• 1st Quarter Due May 20th
• 2nd Quarter Due August 20th
• 3rd Quarter Due November 20th
• 4th Quarter Due February 20th

No. Gas Utility Taxes must now be paid in our online tax payment portal. The gas utility tax forms are emailed to gutax@rrc.texas.gov. To be considered timely filed, the form must be emailed by the due date. All gas utility tax filings are due on May 20th, August 20th, November 20th, and February 20th.

All gas utility payments will be made electronically online through the RAMP payment system.

The credit card payment transaction limit is $150,000.

The electronic check transaction limit is $5,000,000. However, payments above $1 million require notification via email to rrcrevenue@rrc.texas.gov, cole.moore@rrc.texas.gov, and your financial institution to help ensure the transaction is processed smoothly, as payments this large are not typical and might be flagged.

The ACH company ID is 2146000311. Providing this to your financial institution can help ensure electronic check payments are processed as ACH payments and help your financial institution verify, they are not fraudulent. 

You will need to create an Administrator account for payment in our RAMP system. This can be completed at RAMP System Login.

The Administrator can add other users from your company. Whoever will be paying the gas utility tax online will need to be set up as a user in RAMP under your administrative account. Please refer to the RAMP guide if you need more information.

Please note that the RAMP contact setup is separate from the requirements for our GAS system. Both steps must be completed to ensure you receive payment notifications via GAS and can successfully log in to make payments via RAMP.

Please send an email to gutax@rrc.texas.gov with the first name, last name, title, email address, and phone number for anyone you want to be included as a gas utility contact. All gas utility contacts in our GAS system will receive a notification email when any payments are due.

Please also request to remove any old contacts.

Yes, overpayment credits can be applied to Quarterly Gas Utility Tax payments. However, please note that credits cannot be utilized for any interest or penalties. Payment for these must be made in the online payment portal.

All gas utility tax filings are due on May 20th, August 20th, November 20th, and February 20th. When we receive your gas utility tax filing, we will input it into our GAS system and finalize the return. You will receive an email notification that payment is due, and you will have 5 business days to make the payment in the online payment portal.

Please note that penalties and interest (depending on days past due) will be added to the amount owed if payment is made after the 5-day due date.

The Per Audit Tax payment will be due within 30 calendar days of the notification email sent to your gas utility contact listed in the GAS System. However, interest will continue to accrue daily during this time. The 30-day deadline for these is more of a formality for us to track that these are paid.

Gathering and transmission utilities in Texas are required to report natural gas volumes in MMBtu (Million British Thermal Units).

Distribution utilities in Texas must report volumes related to distribution activities in Mcf. Natural gas volumes associated with gathering and transmission activities must be reported in MMBtu. Often, a distribution utility will have both Mcf and MMBtu volumes for different accounts.

All amounts entered will need to be rounded to the nearest dollar.  The GAS system will not accept decimals.

Please refer to the RAMP ADMIN GUIDE for more details.