State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3462 – Boater Education Exam Fees

 

Legal Citations:
Revenue Type: Cash — Parks and Wildlife
Origin Date: Sept. 1, 1997 by H.B. 966, 75th Leg., R.S.
Issue Date: 1997-09-01
Revised Date: 2023-09-01

Description


To record the receipt of boater education examination or course fees. Courses can be administered by a department employee or an agent appointed by the department. Employees shall collect a $5 examination fee and agents shall collect a $10 examination fee.

Additionally, agents may collect and keep a $3 service fee, or an amount set by the commission, whichever is greater.

For recording money received for a boater education deferral program established by the commission, to be used for boater education programs.



Due Date


Fees collected by the employee or agent are forwarded to the department not later than 30 days after the date the examination or course is administered.



Notes


Agent retention amount amended by H.B. 3722, 82nd Leg., R.S.

Deposit changed from GR to GR Account 0009 and boater education deferral money added by H.B. 2755, 88th Leg., R.S.



USAS Values


Appropriation Year 26
USAS Title BOATER EDUCATION EXAM FEES
Receipt Category 14 – Other
Receipt Type 30 – State Service Fees
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES



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