(a) The tax due for the preceding month shall accompany the return and shall be payable to the state.
(b) Except for the amounts allocated under Subsection (c) of this section or Subchapter C of this chapter, the comptroller shall deposit the revenue received under this section in the general revenue fund.

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Terms Used In Texas Tax Code 183.023

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Month: means a calendar month. See Texas Government Code 312.011

(c) The comptroller shall deposit each fiscal year $10 million of the revenue received under this section to the credit of the Texas music incubator account under § 485.046, Government Code.
(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff. June 14, 2013.
(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff. June 14, 2013.