Issue Date: | 1995-08-01 |
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Revised Date: |
Legal Citations
- Tax Code sec. 183.025
- Government Code sec. 403.011
Origin:
January 1, 1994
Purpose
To hold in trust money or securities deposited by mixed beverage permittees. The total of bonds, certificates of deposit, letters of credit, or other security must be in an amount sufficient to protect the fiscal interests of the state. The Comptroller may not set the amount of security at less than $1,000 or more than the greater of: 1) $100,000 or 2) four times the amount of the permittee's average monthly liability.
Classification | Group 08: Trust Funds [?] |
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Depository Interest | Credited to General Revenue Fund (0001) |
Disposition of Balance | Accumulative |
Appropriation Technique | Not appropriated for state expenditure. |
Administering Agencies
Financial Activity
To view this appropriated fund's current revenue and expenditure activity by agency or comptroller object code, visit the following links:
Note
S.B. 1123, 77th Leg., R.S. increased the maximum security amount from $25,000 to $50,000.
H.B. 3314, 80th Leg., R.S. increased the maximum security amount from $50,000 to $100,000.
H.B. 3572, 83rd Leg., R.S. recodified sec. 183.053 to 183.026.
H.B. 3314, 80th Leg., R.S. increased the maximum security amount from $50,000 to $100,000.
H.B. 3572, 83rd Leg., R.S. recodified sec. 183.053 to 183.026.
USAS Values
USAS Title | MIXED BEV TAX GUARANTY TRUST ACCT |
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Consolidated Fund | |
State Fund Group | 08 - TRUST FUNDS |
USAS Status | A |
Those funds created to account for assets held by the state in a trustee capacity for individuals, private organizations or other governmental entities