Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 159. CONTROLLED SUBSTANCES TAX |
Subchapter D. DISPOSITION OF PROCEEDS |
Sec. 159.301. DISPOSITION OF PROCEEDS
Latest version.
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All proceeds from the collection of the tax, penalty, and interest imposed by this chapter shall be deposited to the credit of the general revenue fund. The fine imposed by Section 159.201(b) of this code and the fine provided by law for a felony shall be deposited to the credit of the county treasury of the county in which the offense occurred.
Added by Acts 1989, 71st Leg., ch. 1152, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 24, eff. Sept. 1, 1991.