Tex. Gov't Code § 403.0915
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
At any time the comptroller, with notification to the state auditor, may transfer to the general revenue fund a balance in a dormant fund or account if the source of the fund or account is unknown or the purpose for which it was collected is moot. The legislature at any time after the transfer may appropriate the balance as a refund if the source and purpose of the fund or account become known and active.
Tex. Gov't. Code § 403.0915