Tex. Tax Code Section 101.009
Allocation and Transfer of Net Revenues


(a)

Except as provided by Subsection (b) of this section, all revenues collected from the taxes imposed by the chapters of this title and by Chapter 8, Title 132, Revised Civil Statutes of Texas, 1925, as amended, after deduction of the portion allocated for collection, enforcement, and administration purposes, shall first be deposited in the general revenue fund. After the initial deposit, transfers from the general revenue fund to other funds shall be made at the time, in the manner, and in the amounts provided by law.

(b)

Cigarette tax revenue allocated under Section 154.603 (Disposition of Revenue)(b) shall be allocated as provided by Section 154.603 (Disposition of Revenue). Motor fuel tax revenue shall be allocated and deposited as provided by Subchapter F (Tax Administration Fund), Chapter 162 (Motor Fuel Taxes).
Added by Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(a), eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 1, eff. Sept. 1, 1984.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 1, eff. September 1, 2009.

Source: Section 101.009 — Allocation and Transfer of Net Revenues, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­101.­htm#101.­009 (accessed May 4, 2024).

Accessed:
May 4, 2024

§ 101.009’s source at texas​.gov