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.

Issue Date:
Revised Date: 2015-08-04

Legal Cites

Object Type

Cash — Natural Resources

Origin Date

Created 1930 by the 41st Leg.


A tax on the gross production of sulphur products at the rate of $1.03 per long ton or fraction of a long ton of sulphur produced in this state.

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Deposit Funds


Deposited first to the Omnibus Tax Clearance Fund (0120) then changed to General Revenue by H.B. 872, 67th Leg., R.S. Designated an occupations tax by Tax Code 203.152 therefore, 25% allocated to Foundation School Account (No. 0193) (Revenue Code 3911) and 75% to General Revenue. Effective September 1, 1984, H.B. 72, 68th Leg., 2nd C.S. changed 25% allocation from Available School Fund 0002 to Foundation School 0193. Tax abolished by S.B. 757, 84th Leg., R.S.

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