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

Tex. Tax Code § 202.352: TAX SET ASIDE.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE I. SEVERANCE TAXES
CHAPTER 202. OIL PRODUCTION TAX
SUBCHAPTER H. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE

One-half of one percent of the tax collected under this chapter shall be deposited in the state treasury for the use of the comptroller to administer and enforce the provisions of this chapter, to be expended in the amounts and for the purposes prescribed in the General Appropriations Act. Money deposited under this section that is not spent at the end of a fiscal year reverts proportionally to the other funds to which the tax imposed by this chapter is paid.

Acts 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982.

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

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