Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Alcoholic Beverage |
| Origin Date: September 1, 1989, by H.B. 64, 71st Leg., 1st C.S. |
| Issue Date: 1989-10-02 |
| Revised Date: 2019-08-08 |
The Commission or administrator may develop a procedure which the Commission or administrator, or the designee of either, may negotiate the repayment of debts owed the Commission, including fees and delinquent taxes.
$100 fee for each licensed or permitted premises that is merged or consolidated into a surviving corporation. This fee applies to corporations that meet certain citizenship requirements under sec. 6.03.
Determined by the Commission.
$100 merger/consolidation fee reclassified from revenue code 3264.
Amended by H.B. 1445, 73rd Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| USAS Title | A B C ADMINISTRATIVE FEES |
| Receipt Category | 06 – Alcoholic Beverages |
| Receipt Type | 10 – Business/Professional Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |