Payment

Mixed Beverage Taxes · Mixed Beverage Gross Receipts Tax

(a) The tax due for the preceding month shall accompany the return and shall be payable to the state.

(b) Except for the amounts allocated under Subsection (c) of this section or Subchapter C of this chapter, the comptroller shall deposit the revenue received under this section in the general revenue fund.

(c) The comptroller shall deposit each fiscal year $10 million of the revenue received under this section to the credit of the Texas music incubator account under Section 485.046, Government Code.

(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff. June 14, 2013.

(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff. June 14, 2013.

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. 934, Sec. 106, eff. Jan. 1, 1994. Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 71, eff. Sept. 1, 1997.

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.06, eff. September 28, 2011.

Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 3(7), eff. June 14, 2013.

Acts 2021, 87th Leg., R.S., Ch. 84 (S.B. 609), Sec. 3, eff. September 1, 2021.

Acts 2023, 88th Leg., R.S., Ch. 190 (H.B. 3345), Sec. 3, eff. September 1, 2023.

Other codes referenced

Gov't § 485.046

Sections that refer to this one

Gov't § 485.042 Gov't § 485.046