Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 201.403: TAX SET ASIDE.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE I. SEVERANCE TAXES
CHAPTER 201. GAS PRODUCTION TAX
SUBCHAPTER I. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE

One-half of one percent of the tax collected under this chapter shall be set aside in the state treasury for the use of the comptroller to administer and enforce the provisions of this chapter, subject to appropriation by the legislature. Money set aside by this section that is not spent at the end of a fiscal year reverts proportionally to the other funds to which the taxes imposed by this chapter are paid.

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

Collected 2026-08-27T01:47:41Z. Source file · JSON

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