Tex. Tax Code § 151.160
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Penalties collected by the comptroller shall be deposited into general revenue. Fees and charges collected by the comptroller under this Act shall be considered reimbursements for expenses of administration and shall be available for use by the comptroller in accordance with provisions in the General Appropriations Act appropriating such revenues for use by agencies.
Tex. Tax Code § 151.160