| Issue Date: | 2019-12-09 |
|---|---|
| Revised Date: | 2021-09-01 |
Legal Cites
- Tax Code sec. 183.053
- Local Government Code sec. 133.121
Origin:
S.B. 346 and H.B. 3317, 86th Leg., R.S. Effective January 1, 2020.
Purpose
Created to receive court costs from defendants convicted under certain sections of the Penal Code. Defendants convicted of a felony pay $133, defendants convicted of a Class A or B misdemeanor pay $83 and defendants convicted of a nonjailable offense pay $40. This account receives 1.0377% of total collections.
May be used only to fund specialty court programs established under Subtitle K, Title 2, Government Code (family drug courts, mental health courts, veterans treatment courts, etc.). Appropriated only to the criminal justice division of the governor's office for distribution to applicable specialty court programs.
Receives 1% allocation from mixed beverage gross and mixed beverage sales taxes.
| Classification | Group 01: General State Operating and Disbursing Funds [?] |
|---|---|
| Depository Interest | Deposited to General Revenue Fund 0001. |
| Disposition of Balance | Accumulative |
| Appropriation Technique | General Appropriations Act |
Administering Agencies
Note
S.B. 346, 86th Leg., R.S. redesignated GR Account 5174 Drug Court as the GR Account 5184 Specialty Court.
Mixed beverage taxes allocation added by H.B. 1256, 87th Leg., R.S.
USAS Values
| USAS Title | GR ACCOUNT - SPECIALTY COURT |
|---|---|
| Consolidated Fund | 0001 |
| State Fund Group | 01 - GENERAL STATE OPERATING & DISBURSING FDS |
| USAS Status | A |