Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Other Revenue |
| Origin Date: Acts 1884 |
| Issue Date: 2003-09-01 |
| Revised Date: 2018-02-28 |
To record the receipts from the capital asset sale of all serviceable state vehicles, boats and aircraft no longer needed by state agencies and sale of all state-owned vehicles, boats and aircraft that are depleted, worn out damaged or consumed to the extent that they are no longer usable, as outlined in the Salvage and Surplus Act.
At time of sale.
Proceeds are deposited to General Revenue with exceptions for certain products, agencies, and institutions of higher education listed in Subchapter F of Government Code ch. 2175.
Amended by H.B. 3042, 78th Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| USAS Title | SALE OF VEHICLES, BOATS & AIRCRAFT |
| Receipt Category | 14 – Other |
| Receipt Type | 35 – Sales, Rentals and Repayments of Goods and Services |
| Object Group | 26 – Other Financing Uses/Sources |
| USAS Status | A |
| Rev/Exp Category | 20 – SALES OF GOODS AND SERVICES |