Texas Tax Code

§ 151.801 — DISPOSITION OF PROCEEDS

TX § 151.801Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. M. DISPOSITION OF PROCEEDS

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(a)Except for amounts otherwise allocated under this section, all proceeds from the collection of the taxes imposed by this chapter shall be deposited to the credit of the general revenue fund.

(b)The amount of the proceeds from the collection of the taxes imposed by this chapter on the sale, storage, or use of lubricating and motor oils used to propel motor vehicles over the public roadways shall be deposited to the credit of the state highway fund.

(c)The proceeds from the collection of the taxes imposed by this chapter on the sale, storage, or use of sporting goods shall be deposited as follows:

(1)an amount equal to 93 percent of the proceeds shall be credited to the Parks and Wildlife Department for the purposes described by Subsection (c-1) and deposited to department accounts as provided by that subsection; and

(2)an amount equal to seven percent of the proceeds shall be credited to the Texas Historical Commission and deposited to the credit of the historic site account under Section 442.073, Government Code. (c-1) The legislature shall allocate the money credited to the Parks and Wildlife Department under Subsection (c) to department accounts specified in the Parks and Wildlife Code in specific amounts provided in the General Appropriations Act, and those amounts may be used only for the following purposes:

(1)to acquire, operate, maintain, and make capital improvements to parks;

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Legislative history

Acts 2007, 80th Leg., R.S., Ch. 1159 (H.B. 12), Sec. 45, eff. June 15, 2007. Acts 2013, 83rd Leg., R.S., Ch. 835 (H.B. 7), Sec. 14, eff. June 14, 2013. Acts 2015, 84th Leg., R.S., Ch. 82 (S.B. 1366), Sec. 5, eff. September 1, 2015. Acts 2015, 84th Leg., R.S., Ch. 82 (S.B. 1366), Sec. 6, eff. September 1, 2015. Acts 2015, 84th Leg., R.S., Ch. 145 (H.B. 158), Sec. 1, eff. September 1, 2015. Acts 2015, 84th Leg., R.S., Ch. 471 (S.B. 761), Sec. 1, eff. September 1, 2015. Acts 2015, 84th Leg., R.S., Ch. 471 (S.B. 761), Sec. 2, eff. September 1, 2015. Acts 2019, 86th Leg., R.S., Ch. 178 (H.B. 1422), Sec. 11, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 503 (S.B. 26), Sec. 7, eff. September 1, 2021. Acts 2019, 86th Leg., R.S., Ch. 503 (S.B. 26), Sec. 8, eff. September 1, 2021. Acts 2019, 86th Leg., R.S., Ch. 503 (S.B. 26), Sec. 9, eff. September 1, 2021. Acts 2019, 86th Leg., R.S., Ch. 1365 (H.B. 2463), Sec. 7, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 1365 (H.B. 2463), Sec. 8, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 84 (S.B. 609), Sec. 2, eff. September 1, 2021. Acts 2025, 89th Leg., R.S., Ch. 1187 (S.B. 22), Sec. 2.07, eff. September 1, 2025. Acts 2025, 89th Leg., R.S., Ch. 1187 (S.B. 22), Sec. 3.05(4), eff. August 31, 2035.