Tax Code › Title 2 › Chapter 151 › Subchapter E

Texas Tax Code § 151.160

Deposits

Limited Sales, Excise, and Use Tax · Resale and Exemption Certificates

Penalties collected by the comptroller shall be deposited into general revenue. Fees and charges collected by the comptroller under this Act shall be considered reimbursements for expenses of administration and shall be available for use by the comptroller in accordance with provisions in the General Appropriations Act appropriating such revenues for use by agencies.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 1993, 73rd Leg., ch. 955, Sec. 1, eff. June 19, 1993.