Issue Date:
Revised Date: 2017-12-27

Legal Cites

Object Type

Cash — Alcoholic Beverage

Origin Date

1935 by the 44th Leg.


To record proceeds from the sale of seized alcoholic beverages, containers and packaging equipment vehicles, etc., sold at public or private sale in such place or manner as may be deemed best. The Commission shall sell alcoholic beverages only to qualified permit or license holders. Proceeds from sales are deposited in escrow in Departmental Suspense (No. 0900) pending the outcome of the forfeiture. If forfeited to the State the proceeds are then cleared to Fund 0001.

Due Date

At time of sale.


Previously,  35% deposited to the Confiscated Liquor Fund Account (0067) and 65% to General Revenue Fund (0001)). Account 0067 abolished effective 8-31-95 pursuant to Government Code § 403.094(h), and deposit changed to General Revenue.

USAS Values

Appropriation Year 24
Receipt Category 06 – Alcoholic Beverages
Receipt Type 30 – State Service Fees
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 05 – OTHER REVENUE