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Texas Tax Code - TAX § 183.051. Mixed Beverage Tax Clearance Fund

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(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   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.

(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.

1  V.T.C.A., Tax Code §§ 183.021 et seq. and 183.041 et seq.

Cite this article: FindLaw.com - Texas Tax Code - TAX § 183.051. Mixed Beverage Tax Clearance Fund - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-183-051/


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