16 Tex. Admin. Code § 401.351
All proceeds from the sale of lottery tickets received by a retailer shall constitute a trust fund until paid to the commission either directly or through the commission's authorized collection representative. A retailer shall have a fiduciary duty to preserve and account for lottery proceeds and retailers shall be personally liable for all proceeds. Proceeds shall include unsold scratch tickets and commission and/or commission vendor property received by a retailer and cash proceeds of sale of any lottery products, net of allowable sales commissions and credit for lottery prizes to winners by retailers. Sales proceeds, unused scratch tickets, and commission and/or commission vendor property shall be delivered to the commission or its authorized collection representative on demand. Retailers shall place all lottery proceeds due the commission in accounts in institutions insured by the United States government not later than the close of the next banking day after the date of their collection by the retailer until the date that they are paid over to the commission.
16 Tex. Admin. Code § 401.351