Current as of April 14, 2021 | Updated by FindLaw Staff
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(a) Except as provided by Subsection (b) of this section, all revenues collected from the taxes imposed by the chapters of this title and by Chapter 8, Title 132, Revised Civil Statutes of Texas, 1925, as amended, 1 after deduction of the portion allocated for collection, enforcement, and administration purposes, shall first be deposited in the general revenue fund. After the initial deposit, transfers from the general revenue fund to other funds shall be made at the time, in the manner, and in the amounts provided by law.
(b) Cigarette tax revenue allocated under Section 154.603(b) shall be allocated as provided by Section 154.603. Motor fuel tax revenue shall be allocated and deposited as provided by Subchapter F, Chapter 162 2.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 101.009. Allocation and Transfer of Net Revenues - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-101-009/
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