State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3532 – Sale of Textbooks

 

Legal Citations:
Revenue Type: Cash — Education
Origin Date: 1925 by the 39th Leg.
Issue Date:
Revised Date: 2020-10-01

Description


Proceeds from the sale of each new or disused textbook. New books are sold at the retail contract price, disused books at their fair market value.



Due Date


At time of sale.



Collecting Agencies




Notes


S.B. 1, 74th Leg., R.S. repealed Education Code sec. 12.02 and 12.63 and recodified to sec. 31.105.

Fund name changed by S.B. 6, 82nd Leg., 1st C.S. 



USAS Values


Appropriation Year 26
USAS Title SALE OF TEXTBOOKS
Receipt Category 11 – Education
Receipt Type 35 – Sales, Rentals and Repayments of Goods and Services
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 20 – SALES OF GOODS AND SERVICES



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