{"data":{"id":"us-tx/tex.-government-code-403.032","jurisdiction":"us-tx","citation":"Tex. Government Code § 403.032","heading":"LEDGERS.","body":"The comptroller shall collect and maintain the information that is necessary to produce:\n(1) a state general ledger;\n(2) a tax collectors' control ledger;\n(3) a tax collectors' ledger for cash accounts;\n(4) a tax collectors' ledger for occupation taxes;\n(5) a tax collectors' ledger for insolvent taxes;\n(6) a tax collectors' ledger for delinquent taxes;\n(7) agency suspense ledgers;\n(8) a bond ledger for state-owned bonds;\n(9) a securities ledger;\n(10) an appropriation ledger; and\n(11) other ledgers found necessary.\nActs 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 207, Sec. 2, eff. Sept. 1, 1989.","path":["GOVERNMENT CODE","TITLE 4. EXECUTIVE BRANCH","SUBTITLE A. EXECUTIVE OFFICERS","CHAPTER 403. COMPTROLLER OF PUBLIC ACCOUNTS","SUBCHAPTER C. ACCOUNTING"],"source_url":"https://statutes.capitol.texas.gov/Docs/GV/htm/GV.403.htm#403.032","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:16Z","sha256":"10286dc3aeb11726c68dd5e3623448bb9580a7379fc4b38dad98fe3cdd7b5719","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-government-code-403.031","next":"us-tx/tex.-government-code-403.033"},"notice":"GroundRules: Original legal text. Not legal advice."}