State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3581 – Controlled Substance Tax Fine
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Inactive

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: 2014-10-07

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Created 1989 by H.B. 24, 71st Leg., R.S. under Tax Code 159.201(b). A dealer commits an offense if the dealer possesses a taxable substance on which the tax has not been paid. The offense is a felony of the third degree. A person convicted of an offense shall be fined an amount equal to the amount of tax due (see revenue code 3580 for rates). This fine is in addition to the fine levied by law for conviction of a felony of the degree. Deposit of this fine was changed from the State Treasury to county treasuries per H.B.1814, 72nd Leg., R.S. Inactivated Oct. 2014.


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