Texas Tax Code

§ 183.023 — PAYMENT

TX § 183.023Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 183. MIXED BEVERAGE TAXES · Art. B. MIXED BEVERAGE GROSS RECEIPTS TAX

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(d)Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff.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(e)Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff.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

Legislative history

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.