Texas Statutes
§ 202.352 — TAX SET ASIDE.
Texas § 202.352
JurisdictionTexas
Code TXTax Code
This text of Texas § 202.352 (TAX SET ASIDE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 202.352 (2026).
Text
Sec. 202.352. TAX SET ASIDE. One-half of one percent of the tax collected under this chapter shall be deposited in the state treasury for the use of the comptroller to administer and enforce the provisions of this chapter, to be expended in the amounts and for the purposes prescribed in the General Appropriations Act. Money deposited under this section that is not spent at the end of a fiscal year reverts proportionally to the other funds to which the tax imposed by this chapter is paid.
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Legislative History
Acts 1981, 67th Leg., p. 1743, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Nearby Sections
15
§ 202.001
DEFINITIONS.§ 202.002
PRODUCTION AND MEASUREMENT OF OIL.§ 202.003
AGREEMENT TO PAY TAX NOT IMPAIRED.§ 202.004
INSPECTION OF RECORDS AND REPORTS.§ 202.005
EMPLOYMENT OF AUDITORS.§ 202.006
TAXPAYER IDENTIFICATION NUMBER.§ 202.051
TAX IMPOSED.§ 202.052
RATE OF TAX.§ 202.053
MARKET VALUE.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 202.352, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/202.352.