| Issue Date: | |
|---|---|
| Revised Date: | 2016-06-03 |
Legal Cites
- Code of Criminal Procedure art. 2.21
- Government Code sec. 2175.191
Object Type
Cash — Other Revenue
Origin Date
Description
To record the net proceeds (sale price less purchaser’s fee) from the sale of non-capital surplus assets.
Eligible exhibits filed with a court clerk in criminal proceedings (excluding firearms, contraband, items returned to owners and is not an exhibit in a pending case) may, on the 1st or 2nd anniversary of conviction depending on conviction length, be delivered to a county purchasing agent for disposal as salvage or surplus property. The county may retain 50% of the proceeds. (art. 2.21(f) and (f-1))
Due Date
At time of sale
Collecting Agencies
Agency delegated to sell.
Court Clerk for remittance to the State Treasury.
Deposit Funds
- 0001 – General Revenue Fund
- GR Account - 0469 – Compensation to Victims of Crime 50% of eligible exhibits sale by counties.
Note
May be used to record reimbursement for lost supplies and equipment.
Name changed from "Other Sales" effective September 1, 1991.
Government Code 2175.184 recodified to 2175.134 by H.B. 834, 77th Leg. R.S.
Deposit amended by H.B. 3042, 78th Leg., R.S.
Eligible exhibits sale added by S.B. 1774, 81st Leg., R.S.
S.B. 1, 82nd Leg., R.S. repealed Government Code 2175.134 and amended 2175.191 to apply to all surplus/salvage sales.
USAS Values
| Appropriation Year | 24 |
|---|---|
| USAS Title | OTHER SURP/SALV PROP/MAT SALES |
| Receipt Category | 14 – Other |
| 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 |