Issue Date:
Revised Date: 2017-12-21

Legal Cites

Object Type

Cash — Natural Resources

Origin Date

1919 by the 36th Leg.


The State constitutes the owner of the surface its agent to lease to any person any minerals, except oil and gas that may be within all or part of a survey previously sold with all minerals reserved to the State. If production is obtained, the State shall receive not less than 1/16 of the value of the minerals produced.

Due Date

On or before last day of each month following the month the minerals are produced.

Deposit Funds


Amended by S.B. 611, 70th Leg., R.S.

Previously, prison land receipts were deposited to the Department of Corrections Mineral Fund Account (0272) per S.B. 290, 67th Leg., R.S., effective April 30, 1981. The account was abolished August 31, 1995 per § 403.095 Government Code.

USAS Values

Appropriation Year 24
Receipt Category 08 – Natural Resources
Receipt Type 80 – Land Income
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 04 – LAND INCOME