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2025 Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter E. Resale and Exemption Certificates
Section 151.160. Deposits
Universal Citation:
TX Tax Code § 151.160 (2025)
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Sec. 151.160. DEPOSITS. 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.
Added by Acts 1993, 73rd Leg., ch. 955, Sec. 1, eff. June 19, 1993.
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