State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3130 – Bank Franchise Tax Service Fee
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Inactivated and Reassigned

This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Legal Citations:
Revenue Type: Cash — Business Regulation
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Notes


TEX. TAX CODE ANN. § 171.401; added 5-1-85 by H.B. 122, 68th Leg., 2nd C.S. Effective 1-1-92, allocation of franchise tax will no longer be made to taxing units and a service fee will no longer be charged. (Amended by H.B. 11, 72nd Leg., 1st C.S.)


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