{"data":{"id":"us-tx/tex.-tax-code-183.023","jurisdiction":"us-tx","citation":"Tex. Tax Code § 183.023","heading":"PAYMENT.","body":"(a) The tax due for the preceding month shall accompany the return and shall be payable to the state.\n(b) Except for the amounts allocated under Subsection (c) of this section or Subchapter C of this chapter, the comptroller shall deposit the revenue received under this section in the general revenue fund.\n(c) The comptroller shall deposit each fiscal year $10 million of the revenue received under this section to the credit of the Texas music incubator account under Section 485.046, Government Code.\n(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff. June 14, 2013.\n(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff. June 14, 2013.\nAdded by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 71, eff. Sept. 1, 1997.\nAmended by:\nActs 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.06, eff. September 28, 2011.\nActs 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 3(7), eff. June 14, 2013.\nActs 2021, 87th Leg., R.S., Ch. 84 (S.B. 609), Sec. 3, eff. September 1, 2021.\nActs 2023, 88th Leg., R.S., Ch. 190 (H.B. 3345), Sec. 3, eff. September 1, 2023.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES","CHAPTER 183. MIXED BEVERAGE TAXES","SUBCHAPTER B. MIXED BEVERAGE GROSS RECEIPTS TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.183.htm#183.023","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"4f3b5b2d7bbe0084e88133e652180486bbca9c432dcbbd03a49c72c15a17a8c4","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-183.022","next":"us-tx/tex.-tax-code-183.024"},"notice":"GroundRules: Original legal text. Not legal advice."}