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 Citations
Object Type
Cash — Health
Origin Date
Description
Due Date
Collecting Agencies
Deposit Funds
Note
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 Amended by S.B. 1814, 72nd Leg., R.S. and S.B. 640, 74th Leg., R.S. Tax repealed by H.B. 1905, 84th Leg., R.S.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 | 25 |
|---|---|
| USAS Title | CONTROL SUBSTANCE TAX CERT BILL |
| Receipt Category | 12 – Health |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 19 – OTHER TAXES |