State of Texas – Fiscal Management

Manual of Accounts

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Fund 0931 – Delinquent Tax Sales Excess Trust Account

Repealed

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

Legal Citations:
Origin Date: 1953
Issue Date:
Revised Date: 2015-11-23

Purpose


To hold in suspense amount of proceeds of property sold for taxes in excess of taxes due and cost of the sale, which has not been claimed by owner or heirs of such property. Money is escheated to General Revenue (0001) in due time if not claimed.

Classification Group 08: Trust Funds [?]
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 fund's current revenue and expenditure activity by agency or comptroller object code, visit the following links:


Notes


Repealed by H.B. 30, 67th Leg., 1st C.S. Inactivated November 2015.



USAS Values


USAS Title DELIN TAX SALES EXCESS TR ACCT
Consolidated Fund
State Fund Group 08 - TRUST FUNDS
USAS Status I
Those funds created to account for assets held by the state in a trustee capacity for individuals, private organizations or other governmental entities


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