Tex. Tax Code § 351.159
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Notwithstanding any other law, the comptroller shall deposit the revenue from the taxes described by Sections 351.156 and 351.157 that were collected by or forwarded to the comptroller in trust in a separate suspense account of the qualified project. The suspense account is outside the state treasury and the comptroller may make a payment authorized by this subchapter without the necessity of an appropriation.
Tex. Tax Code § 351.159