State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3580 – Controlled Substance Tax Certificates
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Repealed

This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Legal Citations:
Revenue Type: Cash — Health
Origin Date:
Issue Date: 1989-09-01
Revised Date: 2015-08-05

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Notes


Created 1989 by H.B. 24, 71st Legislature, R.S. under TEX. TAX CODE ANN. sec. 159.101. Tax on the purchase, acquisition, importation, manufacture or production by a dealer of a controlled substance at the rate of:

  • $200 for each gram of controlled substance;
  • $3.50 for each gram of containing marihuana; and 
  • $2,000 on each 50 dosage units of controlled substance not sold by weight.

Evidence of tax payment is by tax payment certificate securely affixed in the manner required by the Comptroller. Collected by the Comptroller deposited to General Revenue. Amended by H.B. 2595, 72nd Leg., R.S. Tax repealed by H.B. 1905, 84th Leg., R.S.



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