{"data":{"id":"us-tx/tex.-tax-code-183.051","jurisdiction":"us-tx","citation":"Tex. Tax Code § 183.051","heading":"MIXED BEVERAGE TAX CLEARANCE FUND.","body":"(a) Not later than the last day of the month following a calendar quarter, the comptroller shall calculate the total amount of taxes received under Subchapters B and B-1 during the quarter from permittees outside an incorporated municipality within each county and the total amount received from permittees within each incorporated municipality in each county.\n(b) The comptroller shall issue to each county described in Subsection (a) a warrant drawn on the general revenue fund in an amount appropriated by the legislature that may not be less than 10.7143 percent of the taxes received from permittees within the county during the quarter and shall issue to each incorporated municipality described in Subsection (a) a warrant drawn on that fund in an amount appropriated by the legislature that may not be less than 10.7143 percent of the taxes received from permittees within the incorporated municipality during the quarter.\nAdded by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.63, 2.64, eff. Oct. 1, 1999.\nAmended by:\nActs 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 58.01, eff. September 1, 2013.\nActs 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 13, eff. January 1, 2014.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES","CHAPTER 183. MIXED BEVERAGE TAXES","SUBCHAPTER C. DISPOSITION OF PROCEEDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.183.htm#183.051","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"ee705da794a18086f6611a6c3dd663ad205eb0f733edf2e5ab330e4131f72479","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-183.043","next":"us-tx/tex.-tax-code-183.052"},"notice":"GroundRules: Original legal text. Not legal advice."}