Texas Comptroller Manual of Accounts - Fiscal 2024
Revenue Object 3050 – Abandoned Motor Vehicles

These receipts accrue as the result of taking abandoned motor vehicles, aircraft, watercraft, or outboard motors into custody.

(1) $10 fee charged the garage keeper for each abandoned vehicle reported to a law enforcement agency (683.031).

(2) Application fee of $2 is charged for authority to sell, give away or dispose of the vehicle to a demolisher (683.052).

(3) Two percent of the gross proceeds or $10, whichever is greater, is retained by the law enforcement agency from an auction of a vehicle abandon in a storage facility (683.034).

(4) Reimbursement amounts from the proceeds of the sale to cover auction, storage, towing, publication and other administrative costs (683.015).

On receipt

Motorboats and other watercraft added by S.B. 1025, 68th Leg., R.S.

(1) and (3) formerly transferred to the Motor Vehicle Inspection Fund Account (No. 0274). Abolished 8-31-95 per § 403.094, Government Code.

(3) and (4) formerly transferred from Abandoned Motor Vehicles Trust Account (No. 0968).

(1) Fee increased from $5 to $10 by H.B. 2630, 79th Leg., R.S.

(1) Per H.B. 864, 80th Leg., R.S. the fee is no longer remitted or dedicated to DPS for administration. Fee is utilized by the law enforcement agency with jurisdiction where the vehicle is located.

Fees collected by Texas Department of Motor Vehicles previously collected by the Texas Department of Transportation (601) prior to H.B. 3097, 81st Leg., R.S.

(2) H.B. 2202, 83rd Leg., R.S. changed deposit from State Highway Fund (0006) to new Texas Department of Motor Vehicles Fund. New fund was not exempted in funds consolidation bill (H.B. 6) and not created. Therefore, revenue deposited to General Revenue (0001).

(2) S.B. 1512, 84th Leg., R.S. recreated the Texas Department of Motor Vehicles Fund and it was exempted by H.B. 6, 84th Leg., R.S. Deposit changed from General Revenue to Texas Department of Motor Vehicles Fund (0010).