State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3264 – Merger/Consolidation Fees – Alcoholic Beverage
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Inactive

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 — Alcoholic Beverage
Origin Date:
Issue Date:
Revised Date: 2014-03-24

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Notes


Created 1993 by H.B. 1445, 73rd Leg., R.S. under Alcoholic Beverage Code sec. 6.03(l). $100 fee for each licensed or permitted premises that is merged or consolidated into a surviving corporation. This fee applies to corporations that meet certain citizenship requirements under sec. 6.03. Inactivated in fiscal 2014 for non-use and reclassified under revenue code 3274.


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