Texas Laws - Alcoholic Beverage Code
ALCOHOLIC BEVERAGE CODE
TITLE 5. TAXATION

TITLE 5. TAXATION (5472)(1-click HTML)

CHAPTER 201. LIQUOR TAXES (5473)(1-click HTML)

SUBCHAPTER A. TAX ON LIQUOR OTHER THAN ALE AND MALT LIQUOR (5474)(1-click HTML)
Sec. 201.01. LIQUOR. (5475)(1-click HTML)

In this subchapter, "liquor" does not include ale or malt liquor. (5476)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5477)

Sec. 201.011. TIMELY FILING: DILIGENCE. (5478)(1-click HTML)

A person filing a report or making a tax payment complies with the filing requirements for timeliness for a report not filed or a payment not made on time if the person exercised reasonable diligence to comply with the filing requirements and the failure to file or the making of a late payment is not the fault of the person. (5479)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 95, eff. Sept. 1, 1993. (5480)

Sec. 201.02. "FIRST SALE" DEFINED. (5481)(1-click HTML)

In this subchapter, "first sale": (5482)

(1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and (5483)

(2) as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by: (5484)

(A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or (5485)

(B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit. (5486)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5487)

Amended by: (5488)

Acts 2011, 82nd Leg., R.S., Ch. 628 (S.B. 799), Sec. 1, eff. June 17, 2011. (5489)

Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 23, eff. September 1, 2013. (5490)

Sec. 201.03. TAX ON DISTILLED SPIRITS. (5491)(1-click HTML)

(a) A tax is imposed on the first sale of distilled spirits at the rate of $2.40 per gallon. (5492)

(b) The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package. (5493)

(c) Should packages containing less than one-half pint but more than two ounces ever be legalized in this state, the minimum tax imposed on each of these packages is $0.122. (5494)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 8, eff. Oct. 2, 1984. (5495)

Sec. 201.04. TAX ON VINOUS LIQUOR. (5496)(1-click HTML)

(a) A tax is imposed on the first sale of vinous liquor that does not contain over 14 percent of alcohol by volume at the rate of 20.4 cents per gallon. (5497)

(b) A tax is imposed on vinous liquor that contains more than 14 percent of alcohol by volume at the rate of 40.8 cents per gallon. (5498)

(c) A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon. (5499)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 9, eff. Oct. 2, 1984. (5500)

Sec. 201.05. REPORTING SYSTEM. (5501)(1-click HTML)

A person who holds a permit authorizing the importation of liquor into this state shall pay the liquor tax by the reporting system under bond. (5502)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5503)

Sec. 201.06. PAYMENT OF TAX; DISCOUNTS. (5504)(1-click HTML)

(a) The tax on liquor, levied and computed under this subchapter, shall be paid by a remittance payable to the comptroller and forwarded together with any required sworn statement of taxes due to the commission in Austin on or before the date it is due. (5505)

(b) A discount of two percent of the amount due shall be withheld by the permittee for keeping records, furnishing bonds, and properly accounting for the remittance of the tax due. No discount is permitted if the tax is delinquent at the time of payment. (5506)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 1.03, eff. Sept. 1, 1997. (5507)

Sec. 201.07. DUE DATE. (5508)(1-click HTML)

(a) The tax on liquor is due and payable on the 15th of the month following the first sale, together with a report on the tax due. (5509)

(b) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013. (5510)

(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013. (5511)

(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013. (5512)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5513)

Amended by: (5514)

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.03, eff. September 28, 2011. (5515)

Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 1(3), eff. June 14, 2013. (5516)

Sec. 201.075. SUMMARY SUSPENSION. (5517)(1-click HTML)

(a) The commission may summarily suspend, without a hearing, the permit of a permittee who fails to file a report or return or to make a tax payment required by this subchapter. Chapter 2001, Government Code does not apply to the commission in the enforcement and administration of this section. (5518)

(b) A suspension under this section takes effect on the third day after the date the notice of suspension is given. The notice shall be given to the permittee or the permittee's agent or employee by registered or certified mail if not given in person. (5519)

(c) The commission shall terminate a suspension made under this section when the permittee files all required returns and makes all required tax payments that are due. (5520)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 96, eff. Jan. 1, 1994. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995. (5521)

Sec. 201.08. EXEMPTION FROM TAX. (5522)(1-click HTML)

(a) No tax may be collected on liquor: (5523)

(1) shipped out of state for consumption outside the state; or (5524)

(2) sold aboard a ship for ship's supplies. (5525)

(b) The commission shall provide forms for claiming the exemption prescribed by this section. (5526)

(c) A tax credit shall be allowed for payment of any unintended or excess tax. (5527)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5528)

Sec. 201.09. REFUND DUE ON DISPOSITION OUTSIDE OF STATE. (5529)(1-click HTML)

The holder of any permit authorizing the transportation of liquor out of this state may apply to the commission for a refund of the excise tax on liquor on which the state tax has been paid on proper proof that the liquor was sold or disposed of outside of this state. (5530)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5531)

Sec. 201.10. EXCESS TAX. (5532)(1-click HTML)

A permittee is entitled to a refund or tax credit on future tax payment for any excess tax on liquor paid through oversight, mistake, error, or miscalculation. (5533)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5534)

Sec. 201.11. TAX CREDITS AND REFUNDS. (5535)(1-click HTML)

The commission shall provide by rule for the equitable and final disposition of tax refunds or credits when liquor tax is overpaid or paid by mistake. It shall prescribe the time and manner for filing claims for credits and refunds and provide appropriate forms. (5536)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5537)

Sec. 201.12. APPROPRIATIONS FOR REFUNDS. (5538)(1-click HTML)

Necessary funds from the collection of the tax on imported liquor before the revenue from that tax has been allocated may be appropriated for the payment of refunds of tax on imported liquor. (5539)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5540)

Sec. 201.13. SALE OF UNTAXED LIQUOR PROHIBITED. (5541)(1-click HTML)

No person may sell, offer for sale, or store for the purpose of sale in this state any liquor on which the state or federal tax, if due, has not been paid. (5542)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5543)

Sec. 201.14. INVOICES OF TRANSPORTED LIQUOR. (5544)(1-click HTML)

A holder of a permit authorizing the wholesaling of liquor and the transporting of liquor outside of this state shall furnish to the commission duplicate copies of all invoices for the sale of liquor transported outside of this state within 24 hours after the liquor has been removed from the permittee's place of business. (5545)

Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5546)

Sec. 201.15. EVIDENCE IN SUIT. (5547)(1-click HTML)

In any suit brought to enforce the collection of tax owed by the holder of a permit authorizing the importation of liquor into this state, a certificate by the commission or administrator showing the delinquency is prima facie evidence of: (5548)

(1) the levy of the tax or the delinquency of the stated amount of tax and penalty; and (5549)

(2) compliance by the commission with the provisions of this code relating to the computation and levy of the tax. (5550)

Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5551)

Sec. 201.16. PENALTY. (5552)(1-click HTML)

A person who violates any section of this subchapter except Section 201.09 or 201.13 of this code commits a misdemeanor which on conviction is punishable by a fine of not less than $100 nor more than $1,000 or by imprisonment in the county jail for not less than 30 days nor more than one year. Violations of Sections 201.09 and 201.13 are punishable in accordance with Section 1.05 of this code. (5553)

Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5554)

Sec. 201.17. LIQUOR IN METRIC CONTAINERS. (5555)(1-click HTML)

For the purpose of the taxes imposed on liquor by this subchapter and on ale and malt liquor by Subchapter B of this chapter, if the liquor is in metric containers the amount of tax due is determined by converting the metric amount into the equivalent amount in gallons and applying the appropriate tax rate. The commission shall prepare tables showing the amount of tax due on various types of liquor, including ale and malt liquor, in metric containers. (5556)

Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5557)

SUBCHAPTER B. TAX ON ALE AND MALT LIQUOR (5558)(1-click HTML)
Sec. 201.41. FIRST SALE. (5559)(1-click HTML)

In this subchapter, "first sale" means: (5560)

(1) the first actual sale of ale or malt liquor by: (5561)

(A) the holder of a wholesaler's, general class B wholesaler's, or local class B wholesaler's permit to: (5562)

(i) a permittee authorized to sell to ultimate consumers; (5563)

(ii) a local distributor permittee; or (5564)

(iii) a private club registration permittee; or (5565)

(B) a brewpub licensee to a consumer or a permittee or licensee authorized to sell ale or malt liquor to ultimate consumers; or (5566)

(2) the importation of ale or malt liquor under Section 107.07. (5567)

Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 10, eff. Oct. 2, 1984. (5568)

Amended by: (5569)

Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 24, eff. September 1, 2013. (5570)

Sec. 201.42. TAX ON ALE AND MALT LIQUOR. (5571)(1-click HTML)

A tax is imposed on the first sale of ale and malt liquor at the rate of $0.198 per gallon. (5572)

Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 11, eff. Oct. 2, 1984. (5573)

Sec. 201.43. DUTY TO PAY TAX; DUE DATE. (5574)(1-click HTML)

(a) The permittee making the taxable first sale shall pay the tax on ale and malt liquor imposed under Section 201.42 of this code. (5575)

(b) The tax is due and payable on the 15th day of the month following the month in which the taxable first sale occurs, together with a report on the tax due. (5576)

(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(4), eff. June 14, 2013. (5577)

(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(4), eff. June 14, 2013. (5578)

(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(4), eff. June 14, 2013. (5579)

Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 12, eff. Oct. 2, 1984. (5580)

Amended by: (5581)

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.04, eff. September 28, 2011. (5582)

Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 1(4), eff. June 14, 2013. (5583)

Sec. 201.44. TAX EXEMPTIONS. (5584)(1-click HTML)

No tax may be collected on ale or malt liquor: (5585)

(1) shipped out of the state for consumption outside the state; or (5586)

(2) sold aboard a ship for ship's supplies. (5587)

Acts 1977, 65th Leg., p. 391, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5588)

Sec. 201.45. PROHIBITION OF SALE OF UNTAXED ALE OR MALT LIQUOR. (5589)(1-click HTML)

No person may sell, offer for sale, or store for the purpose of sale in this state any ale or malt liquor on which the state or federal tax, if due, has not been paid. (5590)

Acts 1977, 65th Leg., p. 532, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5591)

Sec. 201.46. TAX LIABILITY. (5592)(1-click HTML)

A person possessing ale or malt liquor on which the tax is delinquent is liable for the delinquent tax in addition to the criminal penalties. (5593)

Acts 1977, 65th Leg., p. 532, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5594)

Sec. 201.47. TAX REFUNDS AND CREDITS. (5595)(1-click HTML)

(a) The holder of a permit authorizing the transportation of ale or malt liquor out of the state may apply to the commission for a refund of the excise tax on ale or malt liquor that has been paid on proper proof that the ale or malt liquor was sold or disposed of outside the state. (5596)

(b) Tax credits shall be allowed for overpayment or mistaken payment of the tax on ale or malt liquor, and the commission shall provide by rule for the equitable and final disposition of the tax credits. (5597)

Acts 1977, 65th Leg., p. 532, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5598)

Sec. 201.48. PAYMENT. (5599)(1-click HTML)

The tax on ale and malt liquor shall be paid by a remittance payable to the comptroller and forwarded, together with any required sworn statements of taxes due, to the commission in Austin on or before the date it is due. A discount of two percent of the amount due shall be withheld by the permittee or licensee for keeping records, furnishing bonds, and properly accounting for the remittance of the tax due. No discount is permitted if the tax is delinquent at the time of payment. (5600)

Acts 1977, 65th Leg., p. 391, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 1.04, eff. Sept. 1, 1997. (5601)

Sec. 201.49. MAY REQUIRE INFORMATION. (5602)(1-click HTML)

(a) The commission may require all brewers, nonresident brewers, importers, wholesalers, and class B wholesalers of ale and malt liquor to provide information as to purchases, sales, and shipments to enable the commission to collect the full amount of the tax due. No brewer, nonresident brewer, importer, wholesaler, or class B wholesaler may fail or refuse to furnish the required information. (5603)

(b) The commission may seize or withhold from sale the brewer's, nonresident brewer's, importer's, wholesaler's, or class B wholesaler's ale or malt liquor for failure or refusal to supply the information required under Subsection (a) of this section or to permit the commission to make an investigation of pertinent records, whether the records are inside or outside of this state. (5604)

Acts 1977, 65th Leg., p. 532, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5605)

Sec. 201.50. INVOICES OF TRANSPORTED LIQUOR. (5606)(1-click HTML)

The holder of a permit authorizing the wholesaling of liquor and the transportation of it out of the state shall furnish to the commission duplicate copies of all invoices for the sale of liquor transported out of the state within 24 hours after the liquor has been removed from the permittee's place of business. Violation of this section is punishable by the penalty prescribed in Section 201.16 of this code. (5607)

Acts 1977, 65th Leg., p. 532, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5608)

Sec. 201.51. EVIDENCE IN SUIT. (5609)(1-click HTML)

In any suit brought to enforce the collection of tax due on ale or malt liquor brewed in or imported into this state, a certificate by the commission or administrator showing the delinquency is prima facie evidence of: (5610)

(1) the levy of the tax or the delinquency of the stated amount of tax and penalty; and (5611)

(2) compliance by the commission with the provisions of this code relating to the computation and levy of the tax. (5612)

Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5613)

Sec. 201.52. ALE AND MALT LIQUOR IN METRIC CONTAINERS. (5614)(1-click HTML)

Section 201.17 of this code applies to the taxation of ale and malt liquor in metric containers. (5615)

Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5616)

Sec. 201.53. SUMMARY SUSPENSION. (5617)(1-click HTML)

(a) The commission may summarily suspend, without a hearing, the permit of a permittee who fails to file a report or return or to make a tax payment required by this subchapter. Chapter 2001, Government Code does not apply to the commission in the enforcement and administration of this section. (5618)

(b) A suspension under this section takes effect on the third day after the date the notice of suspension is given. The notice shall be given to the permittee or the permittee's agent or employee by registered or certified mail if not given in person. (5619)

(c) The commission shall terminate a suspension made under this section when the permittee files all required returns and makes all required tax payments that are due. (5620)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 97, eff. Jan. 1, 1994. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995. (5621)

SUBCHAPTER C. STAMPS (5622)(1-click HTML)
Sec. 201.71. STAMPS. (5623)(1-click HTML)

Unless the liquor is exempt from tax or payment has been or is to be made by a permittee in accordance with the provisions of Subchapter A or B of this chapter, the tax levied under Subchapter A or B shall be paid by affixing a stamp or stamps on each bottle or container of liquor. The stamp shall be affixed in strict accordance with the commission's rules and regulations. (5624)

Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 2001, 77th Leg., ch. 191, Sec. 3, eff. Sept. 1, 2001. (5625)

Sec. 201.72. DUTY TO PRINT. (5626)(1-click HTML)

The commission and the board of control shall have engraved or printed the liquor and beer tax stamps required by this code. The board of control shall let the contracts for the stamps required by this code as provided by law. The commission shall expend funds necessary to keep an ample supply of stamps on hand. (5627)

Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5628)

Sec. 201.73. DESIGN. (5629)(1-click HTML)

The commission shall prescribe the design and denomination of the tax stamps. Each stamp must show the amount of tax for which it evidences payment and shall contain the words "Texas State Tax Paid." (5630)

Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5631)

Sec. 201.74. OPERATION OF TAX STAMP PROGRAM. (5632)(1-click HTML)

(a) The commission is responsible for the custody and sale of tax stamps and for the proceeds of the sales. (5633)

(b) The commission may sell tax stamps only to a person designated by the commission. (5634)

(c) The commission may designate any state or national bank in this state as its agent to deliver and collect for any tax stamps and to remit the sale proceeds to it. (5635)

(d) Invoices for tax stamps shall be issued by the commission in duplicate and numbered consecutively. The original of the invoice shall be forwarded to the purchaser or to the person in whose care it may be sent for the benefit of a qualified purchaser. The second copy shall be kept by the commission. (5636)

(e) The commission shall keep a permanent record of all tax stamps received and sold. This record shall provide a perpetual inventory of all tax stamps and their disposition. (5637)

Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1995, 74th Leg., ch. 280, Sec. 1, eff. Sept. 1, 1995. (5638)

Sec. 201.75. DELIVERY OF STAMPS. (5639)(1-click HTML)

The commission shall prescribe the manner in which tax stamps are delivered to its inspectors in charge of ports of entry. (5640)

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1995, 74th Leg., ch. 280, Sec. 2, eff. Sept. 1, 1995. (5641)

Sec. 201.76. REFUNDS. (5642)(1-click HTML)

(a) The commission may make refunds for tax stamps in all cases where: (5643)

(1) stamped liquor is returned to the distillery or manufacturer, on certification by a duly authorized representative of the commission who inspected the shipment; (5644)

(2) stamped liquor has been destroyed, on certification by a duly authorized representative of the commission that the liquor has been destroyed; (5645)

(3) a person who has been authorized to purchase tax stamps and is in possession of unused tax stamps on discontinuation of business; and (5646)

(4) tax stamps of improper value have been erroneously affixed to a bottle or container of liquor and those tax stamps have been destroyed in a manner prescribed by the commission. (5647)

(b) To obtain a refund under this section, it must be shown that the tax stamps for which a refund is asked were purchased from the commission and that the refund is made to a person authorized to purchase tax stamps from the commission. No other refunds for tax stamps are allowed. (5648)

(c) Sufficient funds to pay refunds for tax stamps may be appropriated from the revenue derived from the sale of the tax stamps before that revenue has been allocated. (5649)

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1995, 74th Leg., ch. 280, Sec. 3, eff. Sept. 1, 1995. (5650)

Sec. 201.77. WHO MAY PURCHASE STAMPS. (5651)(1-click HTML)

The commission shall designate those permittees or other persons entitled to purchase state tax stamps. (5652)

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5653)

Sec. 201.78. STAMPS FOR WINE. (5654)(1-click HTML)

Tax stamps for wine shall be issued in multiples of the rate assessed for each pint and for each one-tenth of a gallon. (5655)

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5656)

Sec. 201.79. ALTERNATIVE METHOD OF COLLECTING TAX ON WINE. (5657)(1-click HTML)

The commission may provide by rule an alternative method of collecting the tax on wine. That method may dispense with the use of tax stamps. (5658)

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5659)

Sec. 201.80. EXEMPTION. (5660)(1-click HTML)

The commission may prescribe by order special rules for the payment of the tax imposed by Subchapter A or B of this chapter in any circumstance that in the judgment of the commission creates an emergency or makes it impractical to require the affixing of tax stamps. (5661)

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5662)

Sec. 201.81. STAMPS FOR DISTILLED SPIRITS. (5663)(1-click HTML)

Tax stamps for distilled spirits may be issued only in multiples of the rate assessed each half-pint, except that when distilled spirits are contained in containers of one-tenth of a gallon, tax stamps shall be issued at the assessed rate for each type of distilled spirit. (5664)

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5665)

Sec. 201.82. IMPORTED DISTILLED SPIRITS; FEDERAL STAMP. (5666)(1-click HTML)

A container of distilled spirits that has a federal liquor strip stamp attached or that has been imported from a foreign country is subject to taxation and must have the appropriate state tax stamp for distilled spirits affixed to it, unless it is taxed under the reporting system. (5667)

Acts 1977, 65th Leg., p. 535, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5668)

CHAPTER 203. BEER TAX (5669)(1-click HTML)

Sec. 203.01. TAX ON BEER. (5670)(1-click HTML)

A tax is imposed on the first sale of beer manufactured in this state or imported into this state at the rate of six dollars per barrel. (5671)

Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 14, eff. Oct. 2, 1984. (5672)

Sec. 203.02. "FIRST SALE". (5673)(1-click HTML)

In this chapter, "first sale" means: (5674)

(1) the first actual sale of beer: (5675)

(A) by the holder of a distributor's license or by the holder of a manufacturer's license acting under the authority of Section 62.12, to: (5676)

(i) a permittee or licensee authorized to sell to ultimate consumers; (5677)

(ii) a local distributor permittee; or (5678)

(iii) a private club registration permittee; or (5679)

(B) by a brewpub licensee to a consumer or a permittee or licensee authorized to sell beer to ultimate consumers; or (5680)

(2) the importation of beer under Section 107.07. (5681)

Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 15, eff. Oct. 2, 1984. (5682)

Amended by: (5683)

Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 25, eff. September 1, 2013. (5684)

Sec. 203.03. DUTY TO PAY TAX; DUE DATE. (5685)(1-click HTML)

(a) The licensee making the taxable first sale shall pay the tax on beer imposed under Section 203.01 of this code. (5686)

(b) The tax is due and payable on the 15th day of the month following the month in which the taxable first sale occurs, together with a report on the tax due. (5687)

(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013. (5688)

(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013. (5689)

(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013. (5690)

Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 16, eff. Oct. 2, 1984. (5691)

Amended by: (5692)

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.05, eff. September 28, 2011. (5693)

Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 1(5), eff. June 14, 2013. (5694)

Sec. 203.04. TAX ON UNSALABLE BEER. (5695)(1-click HTML)

No tax imposed under Section 203.01 of this code may be imposed or collected on beer that for any reason has been found and declared to be unsalable by the commission or administrator. A manufacturer or distributor is entitled to a refund of any tax he has paid on unsalable beer. (5696)

Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5697)

Sec. 203.05. EXEMPTION FROM TAX. (5698)(1-click HTML)

(a) No tax may be collected on beer: (5699)

(1) shipped out of this state for consumption outside of this state; (5700)

(2) sold aboard ships for ship's supplies; or (5701)

(3) shipped to any installation of the national military establishment under federal jurisdiction for consumption by military personnel on that installation. (5702)

(b) The commission shall provide forms on which distributors and manufacturers may claim these exemptions from the tax on beer. (5703)

(c) Repealed by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984. (5704)

Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984. (5705)

Sec. 203.06. EXCESS TAX. (5706)(1-click HTML)

A manufacturer or distributor is entitled to a refund or credit on future tax payment for any excess tax on beer paid through oversight, mistake, error, or miscalculation. (5707)

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5708)

Sec. 203.07. CLAIMS FOR REFUNDS. (5709)(1-click HTML)

(a) The commission or administrator shall prescribe by rule for the claiming of tax refunds and credits authorized under this chapter, including provisions as to the time and manner for claiming the refunds and credits. (5710)

(b) Necessary funds from the collection of beer tax before it is allocated may be appropriated for the payment of beer tax refunds. (5711)

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5712)

Sec. 203.09. STATEMENTS. (5713)(1-click HTML)

(a) The commission may require manufacturers of beer manufactured in this state or imported into this state, importers, and distributors to provide information as to purchases, sales, and shipments to enable the commission to collect the full amount of beer tax due. No manufacturer, importer, or distributor may fail or refuse to furnish the information. (5714)

(b) The commission may seize or withhold from sale the manufacturer's, importer's, or distributor's beer for failure or refusal to supply the information required under Subsection (a) of this section or to permit the commission to make an investigation of pertinent records whether inside or outside this state. (5715)

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5716)

Sec. 203.10. PAYMENT OF TAXES; DISCOUNT. (5717)(1-click HTML)

The tax on beer shall be paid by a remittance payable to the comptroller and forwarded with any required sworn statements of taxes due to the commission in Austin on or before the due date. A discount of two percent of the amount due shall be withheld by the permittee or licensee for keeping records, furnishing bonds, and properly accounting for the remittance of the tax due. No discount is permitted if the tax is delinquent at the time of payment. (5718)

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 1.06, eff. Sept. 1, 1997. (5719)

Sec. 203.11. EVIDENCE IN SUIT. (5720)(1-click HTML)

In a suit brought to enforce the collection of tax due on beer manufactured in or imported into this state, a certificate by the commission or administrator showing the delinquency is prima facie evidence of: (5721)

(1) the levy of the tax or the delinquency of the stated amount of tax and penalty; and (5722)

(2) compliance by the commission with the provisions of this code in relation to the computation and levy of the tax. (5723)

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5724)

Sec. 203.12. TAX LIABILITY. (5725)(1-click HTML)

A person possessing beer on which the tax is delinquent is liable for the delinquent taxes in addition to the criminal penalties. (5726)

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5727)

Sec. 203.13. SUMMARY SUSPENSION. (5728)(1-click HTML)

(a) The commission may summarily suspend, without a hearing, the license of a licensee who fails to file a report or return or to make a tax payment required by this subchapter. Chapter 2001, Government Code does not apply to the commission in the enforcement and administration of this section. (5729)

(b) A suspension under this section takes effect on the third day after the date the notice of suspension is given. The notice shall be given to the licensee or the licensee's agent or employee by registered or certified mail if not given in person. (5730)

(c) The commission shall terminate a suspension made under this section when the licensee files all required returns and makes all required tax payments that are due. (5731)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 98, eff. Jan. 1, 1994. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995. (5732)

CHAPTER 204. BONDS (5733)(1-click HTML)

Sec. 204.01. BOND REQUIRED. (5734)(1-click HTML)

(a) Except as otherwise provided in this section, the following licensees and permittees shall furnish a bond: (5735)

(1) those authorized to import alcoholic beverages into the state; (5736)

(2) manufacturers of beer and brewers of ale or malt liquor in the state; and (5737)

(3) all other permittees. (5738)

(b) No bond is required of a holder of a mixed beverage, private club registration, carriers, local cartage, wine and beer retailers, nonresident seller's, manufacturer's agent's, or agent's permit. (5739)

(c) No bond is required of a retail licensee or permittee who is not responsible for the primary payment of an alcoholic beverage excise tax to this state. (5740)

(d) The holder of a wholesaler's or class B wholesaler's permit, or the holder of a distributor's license may furnish, in lieu of all or part of the amount of the bond required: (5741)

(1) one or more certificates of deposit or savings assigned to the state, issued by one or more banks or savings institutions authorized to do business in this state; or (5742)

(2) one or more letters of credit issued by one or more banks or savings institutions authorized to do business in this state. (5743)

(e) If certificates of deposit or savings or letters of credit are furnished under Subsection (d) of this section, the administrator shall keep them in his possession. Interest earned on a certificate of deposit or savings is not subject to the assignment and remains the property of the owner of the certificate. (5744)

(f) The holder of a wholesaler's or class B wholesaler's permit, the holder of a winery or wine bottler's permit, or the holder of a distributor's license is not required to furnish a bond if for the preceding 36 months the permittee or licensee has paid all taxes and fees required by this code on or before the due date. (5745)

(g) An exemption under Subsection (f) of this section terminates and the permittee or licensee must furnish a bond or tax security if the permittee or licensee fails to pay a tax or fee imposed by this code on or before the due date. (5746)

(h) A permittee or licensee required to furnish a bond or tax security under Subsection (g) of this section is again entitled to exemption from the surety requirement if the permittee or licensee: (5747)

(1) pays all delinquent taxes and fees and any applicable penalties; and (5748)

(2) pays all taxes and fees required by this code on or before the due date for 18 consecutive months after the month in which the delinquent taxes and fees and the penalties are paid. (5749)

(i) A permittee or licensee who qualifies for an exemption under Subsection (f) of this section is also exempt from the bonding requirement for any other wholesaler's permit, class B wholesaler's permit, winery permit, wine bottler's permit, or distributor's license currently held by or subsequently issued to the same permittee or licensee for use at licensed premises different from and additional to those covered by the permit or license under which the permittee or licensee qualified for exemption. However, if a permittee or licensee fails to pay a tax or fee imposed by this code on or before the due date and the permittee or licensee holds multiple permits or licenses, the requirement for a bond or tax security shall be imposed or reimposed under Subsection (g) of this section only on the permit or license covering the licensed premises for which the tax or fee and any applicable penalty were not timely paid. (5750)

Acts 1977, 65th Leg., p. 541, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1977, 65th Leg., p. 1183, ch. 453, Sec. 11, eff. Sept. 1, 1977; Acts 1979, 66th Leg., p. 732, ch. 325, Sec. 1, eff. June 6, 1979; Acts 1983, 68th Leg., p. 5053, ch. 914, Sec. 1 to 5, eff. Sept. 1, 1983; Acts 1991, 72nd Leg., ch. 436, Sec. 1, eff. June 8, 1991; Acts 1993, 73rd Leg., ch. 934, Sec. 99, eff. Jan. 1, 1994; Acts 1999, 76th Leg., ch. 584, Sec. 1, eff. Sept. 1, 1999. (5751)

Sec. 204.02. FORM AND CONDITIONS. (5752)(1-click HTML)

(a) A bond required under this chapter must be executed with the permittee or licensee as principal, a qualified surety company doing business in this state as surety, and the state as payee. All bonds of permittees must be payable in Travis County. (5753)

(b) The bond must be conditioned as required by the commission. Bonds required of permittees must be conditioned that as long as the applicant holds the permit he will not violate any law of this state relating to the traffic in or transportation, sale, or delivery of liquor or any valid rule of the commission. The bonds of permittees who are required to account for taxes and fees must also be conditioned that the permittee will account for and pay all permit fees and taxes levied by this code. (5754)

(c) The form of all bonds must be approved by the attorney general. (5755)

(d), (e) Repealed by Acts 1993, 73rd Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994. (5756)

Acts 1977, 65th Leg., p. 541, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1977, 65th Leg., p. 1184, ch. 453, Sec. 12, eff. Sept. 1, 1977; Acts 1993, 73rd Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994. (5757)

Sec. 204.03. AMOUNT OF BOND. (5758)(1-click HTML)

(a) The commission or administrator shall set the amount of all bonds required under this chapter. (5759)

(b) Repealed by Acts 1993, 73rd Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994. (5760)

(c) Bonds of other permittees, except those permittees covered by Subsection (d) of this section, may not be set at an amount less than $1,000 or more than $25,000. (5761)

(d) Bonds, letters of credit, or certificates of deposit to insure the payment of the tax on distilled spirits imposed by Section 201.03 of this code, the tax on vinous liquor imposed by Section 201.04 of this code, the tax on ale and malt liquor imposed by Section 201.42 of this code, or the tax on beer imposed by Section 203.01 of this code, shall be set at an amount that will protect the state against the anticipated tax liability of the principal for any six-week period. (5762)

Acts 1977, 65th Leg., p. 541, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1977, 65th Leg., p. 1184, ch. 453, Sec. 13, eff. Sept. 1, 1977; Acts 1993, 73rd Leg., ch. 934, Sec. 100, eff. Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994. (5763)

Sec. 204.04. MULTIPLE PERMITS, ONE BOND. (5764)(1-click HTML)

If another permit is required, incidental to the operation of a business for which a basic permit is procured, the commission may accept one bond to support all of the permits. The commission shall determine the amount of the bond. (5765)

Acts 1977, 65th Leg., p. 542, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5766)

Sec. 204.05. CANCELLATION OF BOND. (5767)(1-click HTML)

The commission may not cancel a surety bond until the surety company has paid and discharged in full all of its liabilities on the bond to the state as of the date of cancellation. (5768)

Acts 1977, 65th Leg., p. 542, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5769)

Sec. 204.06. COMPREHENSIVE WINERY BOND. (5770)(1-click HTML)

A person who holds both a winery permit and a wine bottler's permit may execute a single bond in an amount determined by the commission instead of multiple bonds to secure the performance of different activities by the holder. (5771)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 101, eff. Sept. 1, 1993. (5772)

Sec. 204.07. WAIVER OF BOND REQUIREMENT. (5773)(1-click HTML)

The commission may waive the requirement that a licensee or permittee furnish a bond under this chapter if the commission by rule determines the submission of the bond is no longer necessary. (5774)

Added by Acts 2001, 77th Leg., ch. 751, Sec. 1, eff. Sept. 1, 2001. (5775)

CHAPTER 205. REVENUE ALLOCATION (5776)(1-click HTML)

Sec. 205.02. DISPOSITION OF RECEIPTS. (5777)(1-click HTML)

(5778)

(5779)

Text of (a) as amended by Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 12 (5780)

(5781)

(a) After allocation of funds to defray administrative expenses as provided in the current departmental appropriations act, receipts from the sale of tax stamps and funds derived from taxes on distilled spirits, wine, beer, and ale and malt liquor shall be deposited in the general revenue fund. An amount equal to one-fourth of the net revenue shall be transferred to the foundation school fund, and an amount equal to three-fourths of the net revenue shall be credited to the general revenue fund. (5782)

(5783)

Text of (a) as amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 22 (5784)

(5785)

(a) After allocation of funds to defray administrative expenses as provided in the current departmental appropriations act, receipts from the sale of tax stamps and funds derived from taxes on distilled spirits, wine, beer, and ale and malt liquor shall be deposited in the general revenue fund. An amount equal to 5/24ths of the net revenue shall be transferred to the available school fund, an amount equal to 1/24th of the net revenue shall be transferred to the foundation school fund, and an amount equal to three-fourths of the net revenue shall be credited to the general revenue fund. (5786)

(b) All revenues derived from the collection of permit or license fees provided for in this code, except fees for temporary licenses, shall be deposited to the credit of the general revenue fund. (5787)

(c), (d) Repealed by Acts 1993, 73rd Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994. (5788)

Acts 1977, 65th Leg., p. 542, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1981, 67th Leg., p. 2254, ch. 540, Sec. 13, eff. Sept. 1, 1981; Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 12, eff. Sept. 1, 1984; Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 22, eff. Oct. 2, 1984; Acts 1985, 69th Leg., ch. 94, Sec. 1, eff. Sept. 1, 1985; Acts 1993, 73rd Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994. (5789)

For expiration of Section 205.03, see Subsection (p). (5790)

Sec. 205.03. EXCEPTION FOR CERTAIN WINE-RELATED REVENUE. (5791)(1-click HTML)

(a) Repealed by Acts 2015, 84th Leg., R.S., Ch. 847 , Sec. 2, eff. September 1, 2015. (5792)

(b) Notwithstanding Section 205.02, the following revenue may be appropriated for each state fiscal year only as specified by this section: (5793)

(1) the lesser of: (5794)

(A) the amount, if any, by which the amount of revenue derived from excise taxes on wine produced in a state other than Texas and any sales taxes collected from holders of out-of-state winery direct shipper's permits as a result of the passage of Senate Bill No. 877 by the 79th Legislature, Regular Session, 2005, according to the most recent projection, as of the beginning of the fiscal year, by the comptroller for the fiscal year exceeds the amount of revenue from those sources for fiscal year 2014, compounded annually for fiscal years 2015-2025 by the average percentage by which revenue from those sources increased from one fiscal year to the next between September 1, 2005, and August 31, 2013; or (5795)

(B) $1 million; and (5796)

(2) the lesser of: (5797)

(A) the amount, if any, by which revenue derived from excise taxes on wine produced in this state and sales taxes remitted by holders of winery permits in this state, according to the most recent projection, as of the beginning of the fiscal year, by the comptroller for the fiscal year exceeds the amount of revenue from those sources for fiscal year 2014, compounded annually for fiscal years 2015-2025 by the average percentage by which revenue from those sources increased from one fiscal year to the next between September 1, 2005, and August 31, 2013; or (5798)

(B) $1 million. (5799)

(c) Out of the amounts available under Subsections (b)(1) and (2) for a fiscal year, the lesser of $830,000 or the total amount available under those subdivisions may be appropriated only to Texas A&M AgriLife Extension Service. (5800)

(d) If the amount available for a fiscal year under Subsections (b)(1) and (2) exceeds $830,000, the lesser of $365,000 or the total amount available under those subdivisions may be appropriated only to the Texas Tech University Viticulture and Enology program. (5801)

(e) If the amount available for a fiscal year under Subsections (b)(1) and (2) exceeds $1,195,000, the lesser of the amount remaining under Subsection (b)(2) or $150,000 may be appropriated only to the Texas Wine Marketing Research Institute at Texas Tech University. (5802)

(f) Repealed by Acts 2015, 84th Leg., R.S., Ch. 847 , Sec. 2, eff. September 1, 2015. (5803)

(g) Repealed by Acts 2015, 84th Leg., R.S., Ch. 847 , Sec. 2, eff. September 1, 2015. (5804)

(h) Repealed by Acts 2015, 84th Leg., R.S., Ch. 847 , Sec. 2, eff. September 1, 2015. (5805)

(i) Repealed by Acts 2015, 84th Leg., R.S., Ch. 847 , Sec. 2, eff. September 1, 2015. (5806)

(j) If the amount available for a fiscal year under Subsections (b)(1) and (2) exceeds the maximum amount that may be appropriated under Subsections (c), (d), and (e), the lesser of the amount remaining under Subsections (b)(1) and (2) or $150,000 may be appropriated only for distribution to the T. V. Munson Viticulture and Enology Center of the Grayson County Junior College District to fund educational programs at the center. (5807)

(k) Repealed by Acts 2015, 84th Leg., R.S., Ch. 847 , Sec. 2, eff. September 1, 2015. (5808)

(l) Repealed by Acts 2015, 84th Leg., R.S., Ch. 847 , Sec. 2, eff. September 1, 2015. (5809)

(m) Repealed by Acts 2015, 84th Leg., R.S., Ch. 847 , Sec. 2, eff. September 1, 2015. (5810)

(n) If revenue derived under Subsection (b)(2) is not otherwise appropriated under this section, the lesser of that remaining revenue or $300,000 may be appropriated only for deposit into the wine industry development fund: (5811)

(1) for the development of technologies, strategies, and practices for mitigating or eliminating the effects of frost, pestilence, or infestation on grapevines for which money donated from private sources under Chapter 50B, Agriculture Code, is also spent; and (5812)

(2) in an amount that does not exceed the amount of the donated money described by Subdivision (1) that is spent for the same purposes. (5813)

(n-1) Any revenue available for a fiscal year under Subsection (b) that is not otherwise appropriated as authorized by this section may be appropriated only to the Department of Agriculture for deposit into the wine industry development fund for: (5814)

(1) the development of technologies, strategies, and practices for mitigating or eliminating the effects of frost, pestilence, or infestation on grapevines; and (5815)

(2) the department's direct and indirect costs associated with administering programs under Subsection (n) or Subdivision (1) of this subsection. (5816)

(o) Repealed by Acts 2015, 84th Leg., R.S., Ch. 847 , Sec. 2, eff. September 1, 2015. (5817)

(p) This section expires September 1, 2025. (5818)

Added by Acts 2005, 79th Leg., Ch. 375 (S.B. 1370), Sec. 1, eff. September 1, 2005. (5819)

Amended by: (5820)

Acts 2015, 84th Leg., R.S., Ch. 846 (S.B. 880), Sec. 5, eff. September 1, 2015. (5821)

Acts 2015, 84th Leg., R.S., Ch. 847 (S.B. 881), Sec. 1, eff. September 1, 2015. (5822)

Acts 2015, 84th Leg., R.S., Ch. 847 (S.B. 881), Sec. 2, eff. September 1, 2015. (5823)

CHAPTER 206. PROVISIONS GENERALLY APPLICABLE TO TAXATION (5824)(1-click HTML)

Sec. 206.01. RECORDS. (5825)(1-click HTML)

(a) A permittee who distills, rectifies, manufactures, or receives any liquor shall make and keep a record of each day's production or receipt of liquor and the amount of tax stamps purchased by the permittee. A permittee other than a retailer shall make and keep a record of each sale of liquor and to whom the sale is made. Each transaction shall be entered on the day it occurs. Permittees shall make and keep any other records required by the commission. All required records shall be kept available for inspection by the commission or its authorized representatives for at least four years. All required records may be retained in electronic or microfiche formats and may be retained on or off the premises of the permittee, consistent with the requirements of this section. (5826)

(b) No person may fail or refuse to make and retain for at least four years any record required by this section. (5827)

(c) No person may fail or refuse to keep any record required by this section open for inspection by the commission or its duly authorized representatives during reasonable office hours. (5828)

(d) No person may knowingly, with intent to defraud, make or cause to be made any false entry in any record required by this section or with like intent, alter or cause to be altered any item in one of those records. (5829)

Acts 1977, 65th Leg., p. 543, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1993, 73rd Leg., ch. 934, Sec. 102, eff. Sept. 1, 1993; Acts 2001, 77th Leg., ch. 626, Sec. 1, eff. Sept. 1, 2001. (5830)

Sec. 206.02. PROOF OF TAXES DUE. (5831)(1-click HTML)

In a suit or claim by the attorney general for taxes due, he may attach or file as an exhibit a report or audit of a permittee or licensee with an affidavit made by the administrator or his representative stating that the taxes shown to be due by the report or audit are past due and unpaid and that all payments and credits have been allowed. Unless the opposing party files an answer in the same form and manner as required by Rule 185, Texas Rules of Civil Procedure, the audit or report constitutes prima facie evidence of the taxes due. The provisions of Rule 185 are applicable to a suit to collect taxes under this section. (5832)

Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5833)

Sec. 206.03. IMPORTATION WITHOUT TAX STAMP. (5834)(1-click HTML)

A person commits an offense if he imports or transports liquor into this state without the proper state tax stamps affixed to the containers if the liquor is consigned to, intended for delivery to, or being transported to a person or place inside this state unless the liquor is consigned to a holder of a permit authorizing the importation of liquor. (5835)

Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5836)

Sec. 206.04. JURISDICTION CEDED TO FEDERAL GOVERNMENT. (5837)(1-click HTML)

(a) No person may transport or ship or cause to be transported or shipped any alcoholic beverage into any area in this state in which the state has ceded police jurisdiction to the federal government or any of its agencies unless the containers or packages holding those alcoholic beverages have a Texas tax stamp affixed if required by this code. (5838)

(b) Common carriers are not required to see that tax stamps are affixed. (5839)

Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5840)

Sec. 206.05. UNMUTILATED STAMPS. (5841)(1-click HTML)

No person may possess, buy, sell, or offer to buy or sell any empty carton, case, package, keg, barrel, bottle, or any other kind of alcoholic beverage container on which the state tax stamps have not been mutilated or defaced. (5842)

Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5843)

Sec. 206.06. FORGERY OR COUNTERFEITING. (5844)(1-click HTML)

(a) In this section, "counterfeit" or "forged" means printed, manufactured or made by, or under the direction of, or issued, sold, or circulated by a person not authorized to do so under the provisions of this code. (5845)

(b) No person may forge or counterfeit a stamp provided for in this code or print, engrave, make, issue, sell, circulate, or possess with intent to use, sell, circulate, or pass a forged or counterfeit stamp or place or cause to be placed any forged or counterfeit stamp on any container of alcoholic beverage. (5846)

(c) No person may print, engrave, make, issue, sell, or circulate with intent to defraud or knowingly possess a forged or counterfeit permit, license, official signature, certificate, evidence of tax payment, or other instrument. (5847)

(d) No person may possess a stamp or a part of a stamp, die, plate, device, machine, or other instrument used or designed for use for forging or counterfeiting any instrument named in Subsection (b) or (c) of this section. (5848)

(e) Conviction for an offense defined in this section may be had on the uncorroborated evidence of an accomplice. A court, officer, or tribunal having jurisdiction of an offense defined in this section or any district or county attorney may subpoena any person and compel his attendance as a witness to testify as to the violation of any provision of this section. Any person so summoned and examined is immune from prosecution for the violation of any provision of this section about which he may testify. (5849)

(f) A person who violates any provision of this section commits a felony punishable by imprisonment in the Texas Department of Criminal Justice for not less than 2 nor more than 20 years. (5850)

Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5851)

Amended by: (5852)

Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 25.009, eff. September 1, 2009. (5853)

Sec. 206.07. PAYMENT OF TAX BY MAIL. (5854)(1-click HTML)

(a) The payment of any tax imposed by this code is timely made if not later than the date on which payment is due the tax is mailed to the commission in an envelope with the proper address and postage and is received by the commission not later than the 10th day after the date on which it was due. (5855)

(b) A legible postmark made by the United States Postal Service is prima facie evidence of the date of mailing. (5856)

Added by Acts 1979, 66th Leg., p. 1965, ch. 777, Sec. 1, eff. Aug. 27, 1979. (5857)

Sec. 206.08. COORDINATION OF AUDITS. (5858)(1-click HTML)

(a) Before the commission makes a demand to a licensee or permittee for any taxes due, as established by an audit, the commission shall: (5859)

(1) hold an informal conference with the licensee or permittee to discuss the audit and the rights of the permittee or licensee to both an informal and formal appeal of the taxes due; (5860)

(2) review the audit in the commission headquarters with the office of quality control to ensure that the uniform application of audit standards has been applied in all aspects to the audit; and (5861)

(3) send a certified letter stating the amount of taxes owed by the licensee or permittee, the amount of the delinquency, and the proper procedure to appeal the decision. (5862)

(b) The commission shall annually update and review all audit manuals to ensure compliance with national audit standards and impartiality and provide audit training to auditors responsible for auditing tax accounts. The commission may expend funds necessary to ensure adequate training of commission auditors or trainers to provide the standardization of audits throughout the state. (5863)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 103, eff. Sept. 1, 1993. (5864)

Sec. 206.09. CONTESTS OF TAXABLE AMOUNTS OWED. (5865)(1-click HTML)

(a) A licensee or permittee contesting the amount of taxes owed, after receiving a demand for payment of taxes due from the commission, is entitled to a hearing under Chapter 2001, Government Code. (5866)

(b) An appeal from a final order issued by the commission must be filed in Travis County. (5867)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 103, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995. (5868)

  

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