State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3123 – Volatile Chemical Sales Permit

 

Legal Citations:
Revenue Type: Cash — Personal Property
Origin Date: 1987 by H.B. 173, 70th Leg., R.S.
Issue Date: 1987-09-01
Revised Date: 2017-11-29

Description


To record permit fees established by rule for each retail location an abusable volatile chemical may be sold.

Related Administrative and Civil Penalties

The department may impose an administrative penalty not to exceed $1,000 per violation per day. Total assessed not to exceed $5,000 (collected under Revenue Object 3770).

A business in violation of this section may be assessed a civil penalty of $50 per day on the first violation and $100 on subsequent violations (collected under Revenue Object 3717).



Due Date


Every two years.



Notes


Title amended by H.B. 2950, 77th Leg., R.S.

Transferred from the Department of Health (501) to Department of State Health Services (537) by H.B. 2292, 78th Leg., R.S.

Fee limit of $25 per location removed and period for collection changed from 1 to 2 years by S.B. 219, 84th Leg., R.S., eff. 4-2-2015.



USAS Values


Appropriation Year 26
USAS Title VOLATILE CHEMICAL SALES PERMIT
Receipt Category 02 – Personal Property
Receipt Type 10 – Business/Professional Fees
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES



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