Tex. Tax Code § 183.023 · Subchapter B. MIXED BEVERAGE GROSS RECEIPTS TAX
PAYMENT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
(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(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff.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(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff.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.
Notes and commentary — not statutory text
History
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.
Acts 2023, 88th Leg., R.S., Ch. 190 (H.B. 3345), Sec. 3, eff. September 1, 2023.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.183.htm
- Text hash
- sha256 6339b770cd151a6488086298ae1aa44b7b21246fd9d8561e50227b7a2713348c
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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