State of Texas – Fiscal Management

Manual of Accounts

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Transfer Object Codes - Allocations from Fund 0001 (Unclaimed Motorboat and Other Fuels Tax Refunds)

 

 

Legal Citations:
Issue Date:
Revised Date: 2021-10-26

Codes


Out In For
7954 3954 Available School Fund (0002) (Motorboat) Inactive
7954 3959 General Revenue Fund (0001) (Motorboat)
7954 3960 General Revenue Fund (0001) (Other Fuels)

Purpose


To record the transfer of dedicated revenues from unclaimed motorboat fuels tax refunds. 75% is deposited to General Revenue Fund (0001) for Parks and Wildlife and 25% to unappropriated General Revenue (7954/3959).

Also used to record the transfer of dedicated revenues from other unclaimed off-road fuels tax refunds to unappropriated General Revenue (7954/3960).


Notes


Amended by H.B. 11, 72nd Leg., 1st C.S. Formerly allocated motorboat refunds only to Available School Fund (0002) and GR Account - Game, Fish, and Water Safety (0009). H.B. 11 redirected the Account 0009 portion to the General Revenue Fund and added other unclaimed off-road fuels tax refunds to the allocation directed to the General Revenue Fund. The allocation to Fund 0002 was abolished pursuant to § 403.094, Government Code effective 8-31-95.

Amended by H.B. 2458, 78th Leg., R.S.




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