Sec. 162.501. TAX ADMINISTRATION FUND. (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(c) Repealed by Acts 2015, 84th Leg., R.S., Ch. 1203 , Sec. 21(7), eff.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.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1203 (S.B. 1455), Sec. 21(7), eff. September 1, 2015.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 162 - Motor Fuel Taxes
Subchapter F. Allocation of Taxes
Section 162.501. Tax Administration Fund
Section 162.502. Allocation of Unclaimed Refundable Gasoline Taxes
Section 162.5025. Allocation of Other Unclaimed Refundable Nondedicated Taxes
Section 162.503. Allocation of Gasoline Tax
Section 162.504. Allocation of Diesel Fuel Tax
Section 162.5045. Allocation of Taxes Paid on Undyed Diesel Fuel Used Off-Highway
Section 162.506. Allocation of Compressed Natural Gas and Liquefied Natural Gas Tax