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: 1989-07-31
Revised Date: 2015-08-04

Legal Cites

Object Type

Cash — Health

Origin Date


Due Date

Collecting Agencies

Deposit Funds


Created 1989 by H.B. 24, 71st Legislature, R.S. under TEX. TAX CODE ANN. sec. 159.101 and sec. 159.205(b). Tax on the purchase, acquisition, importation, manufacture or production by a dealer of a controlled substance (see Revenue Code 3580). Possession of a controlled substance without the requisite amount of number of certificates is evidence the tax has not been paid as required. The Comptroller will bill for the tax payment certificate and may place a lien or liability against any state payments due the offender (lottery wining, etc.). The billing may consist of tax, penalty and interest due. Deposited to General Revenue. Amended by S.B. 1814, 72nd Leg., R.S. and S.B. 640, 74th Leg., R.S. Tax repealed by H.B. 1905, 84th Leg., R.S.

USAS Values

Appropriation Year 24
Receipt Category 12 – Health
Receipt Type 01 – Taxes
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 19 – OTHER TAXES