Texas Comptroller of Public Accounts
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Revenue Object 3175 – Professional Fees – Perpetual Care Cemetery |
Inactive
This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.
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| Revenue Type: Cash — Business Regulation |
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Created in 1945 by the 49th Leg. in TEX. HEALTH & SAFETY CODE ANN. ch. 712, for fees charged for regulating perpetual care cemetery associations. On filing a statement of funds under sec. 712.041, corporation shall pay reasonable and necessary fees set annually to defray administration costs. Corporations examined by the Banking Department shall pay a reasonable and necessary annual fee. Amended by S.B. 1010, 71st Leg., R.S.; H.B. 2066, 72nd Leg., R.S.; H.B. 1213, 73rd Leg., R.S.; Local account until 9-1-85.
To operate a perpetual care cemetery, a corporation must hold a certificate of authority issued and renewed annually for a fee set by the Finance Commission. (Added by S.B. 1167, 82nd Leg., R.S.)
Fees were deposited to General Revenue Fund (No. 0001). Effective 9-1-09, H.B. 2774 made the Texas Department of Banking, Agency 451, a semi-independent agency with funds in the Texas Safekeeping Trust Company. Additional fees for certificates of authority added and amended by H.B. 2495, 82nd Leg., R.S., eff. 5-27-11.
| Appropriation Year | 20 |
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| USAS Title | PROFESSIONAL FEES |
| Receipt Category | 03 – Business Regulation |
| Receipt Type | 10 – Business/Professional Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |