State of Texas – Fiscal Management

Manual of Accounts

PreviousNext

Fund 0961 – City Sales Tax Trust Account

Inactive

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:
Issue Date:
Revised Date:

Purpose


Classification  
Depository Interest
Disposition of Balance
Appropriation Technique

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


Established in 1967 by H.B. 20, 60th Leg., R.S. under TEX. TAX CODE ANN. § 321.501, to record the receipt of local sales and use tax as collected by the Comptroller for each city authorizing the collection.

Effective September 1, 1996, city, county, MTA and SPD taxes combined into a single new trust account (0882).



USAS Values


USAS Title CITY SALES TAX TRUST ACCOUNT
Consolidated Fund
State Fund Group 08 - TRUST FUNDS
USAS Status I


Accessibility Policy