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: 1997-09-01
Revised Date: 2014-12-09

Legal Cites

Object Type

Cash — Other Revenue

Origin Date


Due Date

Collecting Agencies

Deposit Funds


Created September 1, 1995 by S.B. 345, 74th Leg., R.S. To record franchise tax refunds to eligible persons who paid ad valorem taxes to a school district on property located in a reinvestment zone or exempt under tax abatement agreement. Applications must be filed before August 1 of the year following the tax year for which person applying paid ad valorem taxes. Within 60 days, Comptroller shall compute total amount eligible for refund. Total refunds from both sales and franchise taxes up to $10 million. If the total applications exceed $10 million the amount of each refund is reduced proportionally. Applies to taxes paid before October 1, 2011.Code only used by Comptroller -- State Fiscal, Agency 902 for issuance of economic development tax refunds. See R/C 3798 for refunds from sales taxes. Previously authorized under Tax Code 111.302. Repealed by S.B. 1. 82nd Leg., 1st C.S. The repeal does not affect an eligible person's claim for a refund for taxes paid prior to implementation of S.B. 1 (October 1, 2011).

USAS Values

Appropriation Year
USAS Title
Receipt Category
Receipt Type
Object Group
USAS Status
Rev/Exp Category