Texas Tax Code

§ 201.402 — PENALTY COLLECTED FOR AUDITS OR INVESTIGATIONS

TX § 201.402Title 2. STATE TAXATION · Part I. SEVERANCE TAXES · Ch. 201. GAS PRODUCTION TAX · Art. I. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE

Statute text

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A penalty collected for the expense or value of audits or investigations authorized by Section 201.302 of this code shall be deposited in the general revenue fund.

Legislative history

Acts 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.