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Tex. Tax Code § 162.501

TAX ADMINISTRATION FUND

Texas · Texas Tax Code · Status: effective

Taxation
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Tex. Tax Code § 162.501, TAX ADMINISTRATION FUND, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575442
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(a) Before any other allocation of the taxes collected under this chapter is made, one percent of the gross amount of the taxes shall be deposited in the state treasury in a special fund, subject to the use of the comptroller in the administration and enforcement of this chapter. (b) The unexpended portion of the special fund shall revert, at the end of the fiscal year, to the other funds to which revenue is allocated by this subchapter in proportion to the amounts originally derived from the respective sources. (c) Repealed by Acts 2015, 84th Leg., R.S., Ch. 1203 , Sec. 21(7), eff. September 1, 2015.