Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Natural Resources |
| Origin Date: 1907 by the 30th Leg. |
| Issue Date: |
| Revised Date: 2020-08-25 |
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 lechuguilla growing or found on the public school land, exclusive of timber.
At time of sale.
Amended by H.B. 2249, 78th Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| USAS Title | SAND,SHELL,GRAVEL,TIMBER SALES |
| Receipt Category | 08 – Natural Resources |
| Receipt Type | 80 – Land Income |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 04 – LAND INCOME |