Sec. 183.023. PAYMENT. (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), the comptroller shall deposit the revenue received under this section in the general revenue fund.
(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 Section 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(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff.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(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff.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.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994. Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 71, eff. Sept. 1, 1997.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.06, eff. September 28, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 3(7), eff. June 14, 2013.
Acts 2021, 87th Leg., R.S., Ch. 84 (S.B. 609), Sec. 3, eff. September 1, 2021.
Structure Texas Statutes
Subtitle G - Gross Receipts and Mixed Beverage Taxes
Chapter 183 - Mixed Beverage Taxes
Subchapter B. Mixed Beverage Gross Receipts Tax
Section 183.021. Tax Imposed on Gross Receipts of Permittee From Mixed Beverages
Section 183.0212. Separate Disclosure of Tax Allowed
Section 183.022. Tax Return Due Date
Section 183.024. Failure to Pay Tax or File Report
Section 183.025. Security Requirement