State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3349 – Land Sales – Highway Right-of-Way

 

Legal Citations:
Revenue Type: Cash — Natural Resources
Origin Date: 1931 by the 42nd Leg.
Issue Date:
Revised Date:

Description

To record receipts arising from the sale of land acquired by the State for highway purposes that are no longer needed for that purpose.

Due Date

At time of sale

Collecting Agencies

Notes

USAS Values

Appropriation Year 26
USAS Title LAND SALES
Receipt Category 08 – Natural Resources
Receipt Type 80 – Land Income
Object Group 26 – Other Financing Uses/Sources
USAS Status A
Rev/Exp Category 04 – LAND INCOME



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