Issue Date:
Revised Date: 2020-08-25

Legal Cites

Object Type

Cash — Natural Resources

Origin Date

1907 by the 30th Leg.


To record receipts from the sale of dirt, sand, shell, gravel, caliche and timber that is sold from public land and unsold public school land. Rates set by the School Land Board or Board of Regents.

Timber located on public land shall be sold or leased in full tracts for cash at its market value. The School Land Board may sell the gayule or lechugilla growing or found on the public school land, exclusive of timber.

Due Date

At time of sale.

Collecting Agencies


Amended by H.B. 2249, 78th Leg., R.S.

USAS Values

Appropriation Year 24
Receipt Category 08 – Natural Resources
Receipt Type 80 – Land Income
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 04 – LAND INCOME