| Issue Date: | |
|---|---|
| Revised Date: | 2020-08-07 |
Legal Citations
- Tax Code sec. 151.051, sec. 151.801(b)
Object Type
Cash — Transportation
Origin Date
1961 by the 57th Leg.
Description
These receipts originate from the tax on the sale of motor fuel lubricants at the current sales tax rate 6.25% on the retail price and are originally collected under revenue code 3102, Limited Sales and Use Tax.
The amount estimated from the sale of motor fuel lubricants is transferred to the State Highway Fund (0006) using revenue code 3010 monthly, and General Revenue Fund (0001) revenue code 3102 is reduced by that amount.
Due Date
Time of report -- on or before the last day of month following each quarter.
Collecting Agencies
Deposit Funds
Note
Rate amended by H.B. 6, 71st Leg., 6th C.S. effective July 1, 1990.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | MOTOR FUEL LUBE SALES TAX |
| Receipt Category | 01 – Transportation |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 06 – SALES TAXES |