{"data":{"id":"us-tx/tex.-tax-code-201.402","jurisdiction":"us-tx","citation":"Tex. Tax Code § 201.402","heading":"PENALTY COLLECTED FOR AUDITS OR INVESTIGATIONS.","body":"A penalty collected for the expense or value of audits or investigations authorized by Section 201.302 of this code shall be deposited in the general revenue fund.\nActs 1981, 67th Leg., p. 1734, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE I. SEVERANCE TAXES","CHAPTER 201. GAS PRODUCTION TAX","SUBCHAPTER I. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm#201.402","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b6503bd95e2eb3ce550f3569a6729f2ed0113c2acdc49a3000a7da750887b786","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-201.401","next":"us-tx/tex.-tax-code-201.403"},"notice":"GroundRules: Original legal text. Not legal advice."}