State of Texas – Fiscal Management

Manual of Accounts

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Fund 0962 – Sales Tax Guaranty Trust Account
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Legal Citations:
Origin Date: 1968, renewed January 1, 1974
Issue Date:
Revised Date:

Purpose


To receive cash and/or other negotiable securities pledged to guarantee payment of Sales Tax liabilities.
Classification Group 08: Trust Funds [?]
Depository Interest Credited to General Revenue Fund (0001)
Disposition of Balance Refunded to remitter if not applied to satisfy sales tax liability.
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




USAS Values


USAS Title SALES TAX GUARANTY TRUST ACCT
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


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