Texas Tax Code - Section 183.051. Mixed Beverage Tax Clearance Fund
Legal Research Home >
Texas Laws > Tax Code > Texas Tax Code - Section 183.051. Mixed Beverage Tax Clearance Fund
§ 183.051. MIXED BEVERAGE TAX CLEARANCE FUND. (a) Not
later than the last day of the month following a calendar quarter,
the comptroller shall calculate the total amount of taxes received
during the quarter from permittees outside an incorporated
municipality within each county and the total amount received from
permittees within each incorporated municipality in each county.
(b) The comptroller shall issue to each county described in
Subsection (a) a warrant drawn on the general revenue fund in an
amount appropriated by the legislature that may not be greater than
10.7143 percent of receipts from permittees within the county
during the quarter and shall issue to each incorporated
municipality described in Subsection (a) a warrant drawn on that
fund in an amount appropriated by the legislature that may not be
greater than 10.7143 percent of receipts from permittees within the
incorporated municipality during the quarter.
Added by Acts 1993, 73rd Leg., ch. 934, § 106, eff. Jan. 1, 1994.
Amended by Acts 1999, 76th Leg., ch. 1467, § 2.63, 2.64, eff.
Oct. 1, 1999.
Section: 182.104 182.121 182.122 183.001 183.021 183.022 183.023 183.051 183.052 183.053 183.054 183.055 191.081 191.082 191.083
Last modified: August 11, 2007
|
