| Issue Date: | |
|---|---|
| Revised Date: | 2020-08-14 |
Legal Citations
- Tax Code sec. 322.303
- Transportation Code sec. 451.404, sec. 453.401
Object Type
Cash — Personal Property
Origin Date
S.B. 1079, 66th Leg., R.S.
Description
Fees for administrative services equal to 2% of the tax collections made in those areas that impose the local option sales tax for the support of mass transportation programs.
Due Date
When remittances are made to cities imposing the tax.
Collecting Agencies
Deposit Funds
Note
Previously transferred to Comptroller Operating Fund Account (No. 0062), abolished per § 403.094, Government Code, effective August 31, 1995.
Amended by H.B. 657, 65th Leg.
Amended by H.B. 79, 69th Leg., 3rd C.S.
Codified by S.B. 888, 70th Leg., R.S.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | LOCAL MTA SALES TAX SERVICE FEES |
| Receipt Category | 02 – Personal Property |
| Receipt Type | 30 – State Service Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |