Texas Tax Code

§ 151.160 — DEPOSITS

TX § 151.160Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. E. RESALE AND EXEMPTION CERTIFICATES

Statute text

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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.

Legislative history

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