State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3177 – Lottery Ticket Sales

 

Legal Citations:
Revenue Type: Cash — Business Regulation
Origin Date: November 1, 1991 by H.B. 54, H.J.R. 8, 72nd Leg., 1st C.S.
Issue Date: 1991-11-06
Revised Date: 2025-09-01

Description


All revenue received from the sale of tickets by licensed sales agents after the payment of prizes, commissions, and sales-related administrative expenses.



Due Date


On settlement day or days established by the department.



Deposit Funds




Notes


S.B. 3070, 89th Leg., R.S. abolished the Lottery Commission (362) and transferred all programs and duties to the Texas Department of Licensing and Regulation (452) effective 9/1/2025.



USAS Values


Appropriation Year 26
USAS Title LOTTERY TICKET SALES
Receipt Category 03 – Business Regulation
Receipt Type 45 – Lottery Proceeds
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 25 – NET LOTTERY PROCEEDS



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