Texas Laws - Alcoholic Beverage Code
ALCOHOLIC BEVERAGE CODE
TITLE 4. REGULATORY AND PENAL PROVISIONS

Sec. 109.531. ADDITIONAL REQUIREMENTS FOR APPLICATION OR RENEWAL OF PERMIT OR LICENSE BY OUT-OF-STATE RESIDENTS. (5472)(1-click HTML)

In addition to any other requirement for a license or permit under this code, a person who has not been a citizen of this state for a period of one year preceding the date the person filed an application for a permit or license under Chapters 25-34, 44, 48-51, 69-72, or Chapter 74 of this code shall: (5473)

(1) designate an agent, who is a citizen of this state, to represent the person in matters before the commission and to be responsible for the proper conduct of any activity of the licensee or permittee; and (5474)

(2) submit to a criminal history background check. (5475)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 91, eff. Sept. 1, 1993. (5476)

Sec. 109.532. CRIMINAL HISTORY BACKGROUND CHECKS. (5477)(1-click HTML)

(a) The commission shall establish a uniform method of obtaining criminal history information. The uniform method must require: (5478)

(1) either a complete set of fingerprints or the complete name of the person being investigated to be submitted to the Department of Public Safety or to another law enforcement agency; and (5479)

(2) if fingerprints are submitted, the fingerprints must be submitted to the Federal Bureau of Investigation for further information if a relevant disqualifying record or other substantive information is not obtained from a state or local law enforcement agency. (5480)

(b) The commission may deny a license or permit or the renewal of a license or permit for an applicant if: (5481)

(1) the commission determines that a previous criminal conviction or deferred adjudication indicates that the applicant is not qualified or suitable for a license or permit; or (5482)

(2) the applicant fails to provide a complete set of fingerprints if the commission establishes that method of obtaining conviction information. (5483)

(c) All criminal history information received by the commission is privileged information and is for the exclusive use of the commission. The information may be released or otherwise disclosed to any other person or agency only: (5484)

(1) on court order; or (5485)

(2) with the consent of the person being investigated. (5486)

(d) The commission shall collect and destroy criminal history information relating to a person immediately after the commission makes a decision on the eligibility of the person for registration. (5487)

(e) A person commits an offense if the person releases or discloses in violation of this section criminal history information received by the commission. An offense under this subsection is a felony of the second degree. (5488)

(f) The commission may charge a fee to cover the cost of a criminal history background check. (5489)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 91, eff. Sept. 1, 1993. (5490)

Sec. 109.54. FESTIVALS AND CIVIC CELEBRATIONS. (5491)(1-click HTML)

(a) Any licensee who has purchased beer for sale at the site of a festival or civic celebration which has been held annually for at least 15 years during a specified period not exceeding 10 days shall be authorized for 24 hours following the official close of the celebration to sell any beer remaining at the site to any licensee or permittee authorized to purchase beer for resale. (5492)

(b) Records of any such transactions shall be kept as may be required by the administrator. (5493)

Added by Acts 1979, 66th Leg., p. 864, ch. 388, Sec. 1, eff. June 6, 1979. (5494)

Sec. 109.55. CERTIFICATE. (5495)(1-click HTML)

If after June 1, 1987, the certificate is filed under Section 15, Chapter 285, or Section 16, Chapter 462, Acts of the 69th Legislature, Regular Session, 1985, the contingency described by Subsection (c) of each of those sections is effective on the first day of the month following the month in which the certificate is filed. (5496)

Added by Acts 1987, 70th Leg., ch. 495, Sec. 5, eff. Aug. 31, 1987. (5497)

Sec. 109.56. CONVICTION OF OFFENSE RELATING TO DISCRIMINATION; POLICY OF NONDISCRIMINATION. (5498)(1-click HTML)

The commission or administrator may suspend for not more than 60 days or cancel an original or renewal permit if it is found, after notice and hearing that: (5499)

(1) the permittee has been finally convicted of any offense under state or federal law or a municipal ordinance prohibiting the violation of an individual's civil rights or the discrimination against an individual on the basis of the individual's race, color, creed, sex, or religion; and (5500)

(2) the offense was committed on the licensed premises or in connection with the operation of the permittee's business. (5501)

Added by Acts 1987, 70th Leg., ch. 303, Sec. 8, eff. June 11, 1987. (5502)

Sec. 109.57. APPLICATION OF CODE; OTHER JURISDICTIONS. (5503)(1-click HTML)

(a) Except as is expressly authorized by this code, a regulation, charter, or ordinance promulgated by a governmental entity of this state may not impose stricter standards on premises or businesses required to have a license or permit under this code than are imposed on similar premises or businesses that are not required to have such a license or permit. (5504)

(b) It is the intent of the legislature that this code shall exclusively govern the regulation of alcoholic beverages in this state, and that except as permitted by this code, a governmental entity of this state may not discriminate against a business holding a license or permit under this code. (5505)

(c) Neither this section nor Section 1.06 of this code affects the validity or invalidity of a zoning regulation that was formally enacted before June 11, 1987, and that is otherwise valid, or any amendment to such a regulation enacted after June 11, 1987, if the amendment lessens the restrictions on the licensee or permittee or does not impose additional restrictions on the licensee or permittee. For purposes of this subsection, "zoning regulation" means any charter provision, rule, regulation, or other enactment governing the location and use of buildings, other structures, and land. (5506)

(d) This section does not affect the authority of a governmental entity to regulate, in a manner as otherwise permitted by law, the location of: (5507)

(1) a massage parlor, nude modeling studio, or other sexually oriented business; (5508)

(2) an establishment that derives 75 percent or more of the establishment's gross revenue from the on-premise sale of alcoholic beverages; or (5509)

(3) an establishment that: (5510)

(A) derives 50 percent or more of the establishment's gross revenue from the on-premise sale of alcoholic beverages; and (5511)

(B) is located in a municipality or county, any portion of which is located not more than 50 miles from an international border. (5512)

(e) A municipality located in a county that has a population of 2.2 million or more and that is adjacent to a county with a population of more than 600,000 or a municipality located in a county with a population of 600,000 or more and that is adjacent to a county with a population of 2.2 million or more may regulate, in a manner not otherwise prohibited by law, the location of an establishment issued a permit under Chapter 32 or 33 if: (5513)

(1) the establishment derives 35 percent or more of the establishment's gross revenue from the on-premises sale or service of alcoholic beverages and the premises of the establishment are located in a dry area; and (5514)

(2) the permit is not issued to a fraternal or veterans organization or the holder of a food and beverage certificate. (5515)

Added by Acts 1987, 70th Leg., ch. 303, Sec. 8, eff. June 11, 1987. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 1, Sec. 3, eff. Aug. 23, 1991; Acts 1995, 74th Leg., ch. 1060, Sec. 9, eff. Aug. 28, 1995; Acts 2001, 77th Leg., ch. 669, Sec. 7, eff. Sept. 1, 2001. (5516)

Amended by: (5517)

Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 2, eff. September 1, 2011. (5518)

Acts 2015, 84th Leg., R.S., Ch. 486 (H.B. 2035), Sec. 1, eff. September 1, 2015. (5519)

Sec. 109.58. RELAXATION OF RESTRICTIONS AS TO CHARITABLE EVENTS. (5520)(1-click HTML)

(a) This code does not prohibit permit and license holders engaged in the alcoholic beverage industry at different levels from simultaneously or jointly sponsoring a civic, religious, or charitable event, including by providing or lending money, services, or other things of value directly to a civic, religious, or charitable entity in conjunction with the event, provided that: (5521)

(1) any license or permit to sell or serve alcoholic beverages at the event is held by a retailer who is independent of the sponsors; and (5522)

(2) none of the retailers who sponsor the event, if any, receive any direct benefit or service because of joint sponsorship by a wholesaler or manufacturer of alcoholic beverages. (5523)

(b) The commission by rule may set definite limitations consistent with the general provisions of this code that relax the restrictions of this code with respect to the sponsoring of a civic, religious, or charitable event or the making of a gift to civic, religious, or charitable organizations by permit and license holders engaged in the alcoholic beverage industry at different levels. (5524)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 92, eff. Sept. 1, 1993. (5525)

Amended by: (5526)

Acts 2007, 80th Leg., R.S., Ch. 747 (H.B. 3123), Sec. 1, eff. September 1, 2007. (5527)

Sec. 109.59. APPLICATION OF DISTANCE REQUIREMENTS. (5528)(1-click HTML)

(a) If at the time an original alcoholic beverage permit or license is granted for a premises the premises satisfies the requirements regarding distance from schools, churches, and other types of premises established in this code and any other law or ordinance of the state or a political subdivision of the state in effect at that time, the premises shall be deemed to satisfy the distance requirements for all subsequent renewals of the license or permit. (5529)

(b) On the sale or transfer of the premises or the business on the premises in which a new original license or permit is required for the premises, the premises shall be deemed to satisfy any distance requirements as if the issuance of the new original permit or license were a renewal of a previously held permit or license. (5530)

(c) Subsection (b) does not apply to the satisfaction of the distance requirement prescribed by Section 109.33(a)(2) for a public school, except that on the death of a permit or license holder or a person having an interest in a permit or license Subsection (b) does apply to the holder's surviving spouse or child of the holder or person if the spouse or child qualifies as a successor in interest to the permit or license. (5531)

(d) Subsection (a) does not apply to the satisfaction of the distance requirement prescribed by Section 109.33(a)(2) for a public school if the holder's permit or license has been suspended for a violation occurring after September 1, 1995, of any of the following provisions: (5532)

(1) Section 11.61(b)(1), (6)-(11), (13), (14), or (20); or (5533)

(2) Section 61.71(a)(5)-(8), (10), (11), (13), (16), (17), (21), or (23). (5534)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 93, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 260, Sec. 8, eff. May 30, 1995. (5535)

Amended by: (5536)

Acts 2017, 85th Leg., R.S., Ch. 544 (S.B. 371), Sec. 5, eff. September 1, 2017. (5537)

Sec. 109.60. PURCHASES BY CERTAIN PERMITEES. (5538)(1-click HTML)

For the convenience of the commission in performing its regulatory functions and the comptroller in examining tax accounts of mixed beverage permitees and private club permitees, each of these permitees is required to purchase separately and individually for each licensed premises any and all alcoholic beverages to be sold or served on the licensed premises. (5539)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 94, eff. Sept. 1, 1993. (5540)

Sec. 109.61. USE OF CERTAIN ELECTRONICALLY READABLE INFORMATION. (5541)(1-click HTML)

(a) A person may access electronically readable information on a driver's license, commercial driver's license, or identification certificate for the purpose of complying with this code or a rule of the commission, including for the purpose of preventing the person from committing an offense under this code. (5542)

(b) A person may not retain information accessed under this section unless the commission by rule requires the information to be retained. The person may not retain the information longer than the commission requires. (5543)

(b-1) Information retained may be printed to hard copy with a time and date confirmation from the transaction scan device or transferred to an electronic encrypted data storage or electronic record. After printing or transferring data, the transaction scan device may clear the scanned information from the device or any memory in the device. The commission by rule may set further requirements for the retention of information under this subsection. (5544)

(c) Information accessed under this section may not be marketed in any manner. (5545)

(d) A person who violates this section commits an offense. An offense under this section is a Class A misdemeanor. (5546)

(e) It is an affirmative defense to prosecution under this code, for an offense having as an element the age of a person, that: (5547)

(1) a transaction scan device identified the license or certificate of the purchaser as valid and that the person is over 21, and the defendant accessed the information and relied on the results in good faith; or (5548)

(2) if the defendant is the owner of a store in which alcoholic beverages are sold at retail, the offense occurs in connection with a sale by an employee of the owner, and the owner had provided the employee with: (5549)

(A) a transaction scan device in working condition; (5550)

(B) adequate training in the use of the transaction scan device; and (5551)

(C) the defendant did not directly or indirectly encourage the employee to violate the law. (5552)

(f) The defense offered in Subsection (e) does not apply in actions to cancel, deny, or suspend the license or permit, except as provided by rules adopted by the commission under Section 5.31. (5553)

(g) In this section, "transaction scan device" includes an electronic age verification system authorized by commission rule operated in conjunction with a point of sale terminal that scans the purchaser's driver's license or identification certificate upon enrollment, associates the purchaser's personal identifying information, as defined by Section 521.002(1)(C), Business & Commerce Code, with the purchaser's license or identification certificate information, and is capable of allowing a seller to verify a purchaser's age solely by accessing the data and information. (5554)

Added by Acts 2001, 77th Leg., ch. 1163, Sec. 1, eff. Sept. 1, 2001. (5555)

Amended by: (5556)

Acts 2005, 79th Leg., Ch. 391 (S.B. 1465), Sec. 4, eff. September 1, 2005. (5557)

Acts 2007, 80th Leg., R.S., Ch. 1338 (S.B. 1828), Sec. 1, eff. June 15, 2007. (5558)

Sec. 109.62. TEMPORARY RELOCATION OF DISTRIBUTOR OR WHOLESALER DURING EMERGENCY. (5559)(1-click HTML)

(a) In this section, "period of emergency" means a time during which weather, fire, earthquake, or other natural disaster, act of God, or catastrophe affects a distributor's or wholesaler's premises or an area of this state in a way that disrupts the distributor's or wholesaler's normal business operations to the extent that the business cannot receive deliveries at or make deliveries from the premises or perform necessary business operations at the premises. (5560)

(b) During a period of emergency, a distributor or wholesaler may temporarily operate all or part of the distributor's or wholesaler's business from an alternate location, including storing alcoholic beverages, maintaining required records, receiving alcoholic beverages from suppliers, dispatching orders intended for sale to authorized purchasers, and performing any other function the distributor or wholesaler is authorized by this code to perform at the licensed or permitted premises. The alternate location is considered the distributor's or wholesaler's licensed or permitted premises, as applicable, for the purposes of this code. (5561)

(c) A holder of a permit or license under Chapter 41, 42, or 68 may make deliveries to and pick up deliveries from the alternate location in the same manner as this code and commission rules provide for the distributor's or wholesaler's licensed or permitted premises. (5562)

(d) A distributor or wholesaler who temporarily operates all or part of the distributor's or wholesaler's business from an alternate location as provided by Subsection (b) shall immediately notify the administrator, in writing, of the alternate location. The notice must include a statement affirming that the alternate location satisfies the requirements of Subsection (e). (5563)

(e) The alternate location must be in an area where the sale of the applicable alcoholic beverages has been approved by a local option election or where the distributor or wholesaler had been operating under Section 251.77 or 251.78. If beer, ale, or malt liquor is handled at the alternate location, the alternate location must be in the area assigned to the distributor or wholesaler under Subchapters C and D, Chapter 102. (5564)

(f) If the delivery vehicles operated by the affected distributor or wholesaler are wholly or partially disabled, the administrator may grant the distributor or wholesaler the authority to contract with another distributor or wholesaler for the temporary sharing of delivery vehicles. Authority granted under this subsection is in addition to authority granted under other provisions of this code to share delivery vehicles and warehouses. (5565)

(g) A distributor's or wholesaler's authority to operate from an alternate location under this section expires on the first anniversary of the date the distributor or wholesaler commences business operations at an alternate location. The administrator may grant the distributor or wholesaler a one-year extension of the authority to operate from an alternate location under this section, after which the distributor or wholesaler must apply for a license or permit for the alternate location in the usual manner. (5566)

Added by Acts 2011, 82nd Leg., R.S., Ch. 517 (H.B. 2035), Sec. 3, eff. June 17, 2011. (5567)

Sec. 109.63. BULK TRANSFERS BETWEEN CERTAIN PERMITTEES AND LICENSEES. (5568)(1-click HTML)

(a) This section applies to the holder of a brewer's permit, distiller's and rectifier's permit, winery permit, wine bottler's permit, or manufacturer's license. (5569)

(b) Notwithstanding any other provision of this code, a permittee or licensee described by Subsection (a) may transfer in bulk an alcoholic beverage produced by the permittee or licensee to any other permittee or licensee described by that subsection provided that: (5570)

(1) the alcoholic beverage transferred is used only for manufacturing purposes by the recipient; and (5571)

(2) the transfer is permitted by federal law. (5572)

Added by Acts 2013, 83rd Leg., R.S., Ch. 1171 (S.B. 652), Sec. 2, eff. September 1, 2013. (5573)

Sec. 109.64. BULK PURCHASE BY HOLDER OF INDUSTRIAL PERMIT. (5574)(1-click HTML)

Section 102.32 applies to the bulk purchase of liquor by the holder of an industrial permit from the holder of a wholesaler's permit. (5575)

Added by Acts 2013, 83rd Leg., R.S., Ch. 1171 (S.B. 652), Sec. 2, eff. September 1, 2013. (5576)

CHAPTER 110. TEXAS WINE MARKETING ASSISTANCE PROGRAM IN DEPARTMENT OF AGRICULTURE (5577)(1-click HTML)

Sec. 110.001. DEFINITIONS. (5578)(1-click HTML)

In this chapter: (5579)

(1) "Commissioner" means the commissioner of agriculture. (5580)

(2) "Program" means the Texas Wine Marketing Assistance Program. (5581)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5582)

Sec. 110.002. PROGRAM ESTABLISHED. (5583)(1-click HTML)

(a) The Texas Wine Marketing Assistance Program is established in the Department of Agriculture to assist the Texas wine industry in promoting and marketing Texas wines and educating the public about the Texas wine industry. (5584)

(b) The commissioner, in consultation with the advisory committee established under Section 50B.002, Agriculture Code, shall adopt rules as necessary to implement the program. (5585)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5586)

Amended by: (5587)

Acts 2009, 81st Leg., R.S., Ch. 506 (S.B. 1016), Sec. 4.08, eff. September 1, 2009. (5588)

SUBCHAPTER B. TEXAS WINE MARKETING ASSISTANCE PROGRAM (5589)(1-click HTML)
Sec. 110.051. PROMOTION, MARKETING, AND EDUCATION. (5590)(1-click HTML)

The program shall: (5591)

(1) organize a network of package stores to participate in a program promoting wines produced in this state and to deliver wine to consumers under Section 110.053; (5592)

(2) develop and maintain a database of wineries in this state and package stores that sell wines produced in this state that allows the program's staff to identify the winery in this state that produces a particular wine; (5593)

(3) operate a toll-free telephone number to: (5594)

(A) receive inquiries from persons who wish to purchase a particular wine produced in this state; (5595)

(B) make information about the wineries in this state and the package stores participating in the program available to the public; and (5596)

(C) refer a person who wishes to purchase a Texas wine to the winery that produces the wine and inform the person of arrangements that the person can make under Section 110.053 to pick up the wine at a package store or have the wine delivered to the person's address; (5597)

(4) use market research to develop a wine industry marketing plan to increase the consumption of and access to Texas wine; (5598)

(5) educate the public about wines produced in the state by providing publicity about the information in the program's database to the public and making the information available to the public through the department's toll-free telephone number and electronically available through the Internet; (5599)

(6) promote wineries in this state and package stores that participate in the program; and (5600)

(7) promote and market, and educate consumers about, the wines produced in this state using any other method the commissioner determines is appropriate. (5601)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5602)

Sec. 110.052. PARTICIPATION OF PACKAGE STORES. (5603)(1-click HTML)

(a) Participation in the program by a package store is voluntary. (5604)

(b) The commissioner by rule may establish standards that a package store that participates in the program must meet. (5605)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5606)

Amended by: (5607)

Acts 2005, 79th Leg., Ch. 36 (S.B. 877), Sec. 4, eff. May 9, 2005. (5608)

Sec. 110.053. SALE AND SHIPMENT OF WINE THROUGH PROGRAM. (5609)(1-click HTML)

(a) A person who purchases wine from a winery in this state may ship the wine in accordance with: (5610)

(1) Section 16.09; or (5611)

(2) this section. (5612)

(b) If a person who purchases wine from a winery in this state is not physically present at the winery, the winery may ship the wine to a package store that participates in the program. On receipt of the wine, the package store shall notify the purchaser that the wine is available to be picked up by the purchaser at the package store or shipped to the purchaser by the package store. (5613)

(c) A package store that participates in the program may charge a purchaser a handling fee of not more than $3.50 for each order of wine that the purchaser picks up at the package store. The handling fee is not subject to state or local sales tax. (5614)

(d) If a purchaser elects to have the package store ship the wine to the purchaser, the package store and the purchaser must agree on the shipping arrangements. (5615)

(e) The package store may return a wine order to the winery if the purchaser does not pick up wine or make arrangements to have the wine shipped to the purchaser before the 30th day after the date the purchaser is notified under Subsection (b). The winery shall accept return of the wine from the package store. (5616)

(f) For the purposes of this code, a purchase of wine under this section is considered to have occurred on the premises of the winery. (5617)

(g) A package store that ships wine under this section is not liable for the actions of the carrier that delivers the wine. (5618)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5619)

Amended by: (5620)

Acts 2005, 79th Leg., Ch. 36 (S.B. 877), Sec. 5, eff. May 9, 2005. (5621)

Sec. 110.054. DELIVERY OF WINE IN A DRY AREA. (5622)(1-click HTML)

A package store that participates in the program may ship wine under Section 110.053 to a person who resides in a dry area if: (5623)

(1) the delivery is made by the holder of a carrier permit; and (5624)

(2) the package is clearly labeled as requiring the signature of a person 21 years of age or older for delivery. (5625)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5626)

Sec. 110.055. SHIPPING FORM. (5627)(1-click HTML)

The commission by rule shall adopt a standard invoice for shipping wine under Section 110.053 from a winery to a package store and from a package store to a purchaser that allows the commission to monitor the sale and delivery of wine through the program, including the amount of wine sold through the program and the payment of taxes on that wine. (5628)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5629)

TITLE 5. TAXATION (5630)(1-click HTML)

CHAPTER 201. LIQUOR TAXES (5631)(1-click HTML)

SUBCHAPTER A. TAX ON LIQUOR OTHER THAN ALE AND MALT LIQUOR (5632)(1-click HTML)
Sec. 201.01. LIQUOR. (5633)(1-click HTML)

In this subchapter, "liquor" does not include ale or malt liquor. (5634)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5635)

Sec. 201.011. TIMELY FILING: DILIGENCE. (5636)(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. (5637)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 95, eff. Sept. 1, 1993. (5638)

Sec. 201.02. "FIRST SALE" DEFINED. (5639)(1-click HTML)

In this subchapter, "first sale": (5640)

(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 (5641)

(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: (5642)

(A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or (5643)

(B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit. (5644)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5645)

Amended by: (5646)

Acts 2011, 82nd Leg., R.S., Ch. 628 (S.B. 799), Sec. 1, eff. June 17, 2011. (5647)

Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 23, eff. September 1, 2013. (5648)

Sec. 201.03. TAX ON DISTILLED SPIRITS. (5649)(1-click HTML)

(a) A tax is imposed on the first sale of distilled spirits at the rate of $2.40 per gallon. (5650)

(b) The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package. (5651)

(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. (5652)

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. (5653)

Sec. 201.04. TAX ON VINOUS LIQUOR. (5654)(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. (5655)

(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. (5656)

(c) A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon. (5657)

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. (5658)

Sec. 201.05. REPORTING SYSTEM. (5659)(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. (5660)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5661)

Sec. 201.06. PAYMENT OF TAX; DISCOUNTS. (5662)(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. (5663)

(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. (5664)

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. (5665)

Sec. 201.07. DUE DATE. (5666)(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. (5667)

(b) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013. (5668)

(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013. (5669)

(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013. (5670)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5671)

Amended by: (5672)

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.03, eff. September 28, 2011. (5673)

Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 1(3), eff. June 14, 2013. (5674)

Sec. 201.075. SUMMARY SUSPENSION. (5675)(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. (5676)

(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. (5677)

(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. (5678)

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. (5679)

Sec. 201.08. EXEMPTION FROM TAX. (5680)(1-click HTML)

(a) No tax may be collected on liquor: (5681)

(1) shipped out of state for consumption outside the state; or (5682)

(2) sold aboard a ship for ship's supplies. (5683)

(b) The commission shall provide forms for claiming the exemption prescribed by this section. (5684)

(c) A tax credit shall be allowed for payment of any unintended or excess tax. (5685)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5686)

Sec. 201.09. REFUND DUE ON DISPOSITION OUTSIDE OF STATE. (5687)(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. (5688)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5689)

Sec. 201.10. EXCESS TAX. (5690)(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. (5691)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5692)

Sec. 201.11. TAX CREDITS AND REFUNDS. (5693)(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. (5694)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5695)

Sec. 201.12. APPROPRIATIONS FOR REFUNDS. (5696)(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. (5697)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5698)

Sec. 201.13. SALE OF UNTAXED LIQUOR PROHIBITED. (5699)(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. (5700)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5701)

Sec. 201.14. INVOICES OF TRANSPORTED LIQUOR. (5702)(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. (5703)

Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5704)

Sec. 201.15. EVIDENCE IN SUIT. (5705)(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: (5706)

(1) the levy of the tax or the delinquency of the stated amount of tax and penalty; and (5707)

(2) compliance by the commission with the provisions of this code relating to the computation and levy of the tax. (5708)

Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5709)

Sec. 201.16. PENALTY. (5710)(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. (5711)

Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5712)

Sec. 201.17. LIQUOR IN METRIC CONTAINERS. (5713)(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. (5714)

Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5715)

SUBCHAPTER B. TAX ON ALE AND MALT LIQUOR (5716)(1-click HTML)
Sec. 201.41. FIRST SALE. (5717)(1-click HTML)

In this subchapter, "first sale" means: (5718)

(1) the first actual sale of ale or malt liquor by: (5719)

(A) the holder of a wholesaler's, general class B wholesaler's, or local class B wholesaler's permit to: (5720)

(i) a permittee authorized to sell to ultimate consumers; (5721)

(ii) a local distributor permittee; or (5722)

(iii) a private club registration permittee; or (5723)

(B) a brewpub licensee to a consumer or a permittee or licensee authorized to sell ale or malt liquor to ultimate consumers; or (5724)

(2) the importation of ale or malt liquor under Section 107.07. (5725)

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. (5726)

Amended by: (5727)

Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 24, eff. September 1, 2013. (5728)

Sec. 201.42. TAX ON ALE AND MALT LIQUOR. (5729)(1-click HTML)

A tax is imposed on the first sale of ale and malt liquor at the rate of $0.198 per gallon. (5730)

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. (5731)

Sec. 201.43. DUTY TO PAY TAX; DUE DATE. (5732)(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. (5733)

(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. (5734)

(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(4), eff. June 14, 2013. (5735)

(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(4), eff. June 14, 2013. (5736)

(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(4), eff. June 14, 2013. (5737)

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. (5738)

Amended by: (5739)

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.04, eff. September 28, 2011. (5740)

Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 1(4), eff. June 14, 2013. (5741)

Sec. 201.44. TAX EXEMPTIONS. (5742)(1-click HTML)

No tax may be collected on ale or malt liquor: (5743)

(1) shipped out of the state for consumption outside the state; or (5744)

(2) sold aboard a ship for ship's supplies. (5745)

Acts 1977, 65th Leg., p. 391, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5746)

Sec. 201.45. PROHIBITION OF SALE OF UNTAXED ALE OR MALT LIQUOR. (5747)(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. (5748)

Acts 1977, 65th Leg., p. 532, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5749)

Sec. 201.46. TAX LIABILITY. (5750)(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. (5751)

Acts 1977, 65th Leg., p. 532, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5752)

Sec. 201.47. TAX REFUNDS AND CREDITS. (5753)(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. (5754)

(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. (5755)

Acts 1977, 65th Leg., p. 532, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5756)

Sec. 201.48. PAYMENT. (5757)(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. (5758)

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. (5759)

Sec. 201.49. MAY REQUIRE INFORMATION. (5760)(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. (5761)

(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. (5762)

Acts 1977, 65th Leg., p. 532, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5763)

Sec. 201.50. INVOICES OF TRANSPORTED LIQUOR. (5764)(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. (5765)

Acts 1977, 65th Leg., p. 532, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5766)

Sec. 201.51. EVIDENCE IN SUIT. (5767)(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: (5768)

(1) the levy of the tax or the delinquency of the stated amount of tax and penalty; and (5769)

(2) compliance by the commission with the provisions of this code relating to the computation and levy of the tax. (5770)

Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5771)

Sec. 201.52. ALE AND MALT LIQUOR IN METRIC CONTAINERS. (5772)(1-click HTML)

Section 201.17 of this code applies to the taxation of ale and malt liquor in metric containers. (5773)

Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5774)

Sec. 201.53. SUMMARY SUSPENSION. (5775)(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. (5776)

(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. (5777)

(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. (5778)

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. (5779)

SUBCHAPTER C. STAMPS (5780)(1-click HTML)
Sec. 201.71. STAMPS. (5781)(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. (5782)

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. (5783)

Sec. 201.72. DUTY TO PRINT. (5784)(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. (5785)

Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5786)

Sec. 201.73. DESIGN. (5787)(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." (5788)

Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5789)

Sec. 201.74. OPERATION OF TAX STAMP PROGRAM. (5790)(1-click HTML)

(a) The commission is responsible for the custody and sale of tax stamps and for the proceeds of the sales. (5791)

(b) The commission may sell tax stamps only to a person designated by the commission. (5792)

(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. (5793)

(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. (5794)

(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. (5795)

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. (5796)

Sec. 201.75. DELIVERY OF STAMPS. (5797)(1-click HTML)

The commission shall prescribe the manner in which tax stamps are delivered to its inspectors in charge of ports of entry. (5798)

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. (5799)

Sec. 201.76. REFUNDS. (5800)(1-click HTML)

(a) The commission may make refunds for tax stamps in all cases where: (5801)

(1) stamped liquor is returned to the distillery or manufacturer, on certification by a duly authorized representative of the commission who inspected the shipment; (5802)

(2) stamped liquor has been destroyed, on certification by a duly authorized representative of the commission that the liquor has been destroyed; (5803)

(3) a person who has been authorized to purchase tax stamps and is in possession of unused tax stamps on discontinuation of business; and (5804)

(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. (5805)

(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. (5806)

(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. (5807)

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. (5808)

Sec. 201.77. WHO MAY PURCHASE STAMPS. (5809)(1-click HTML)

The commission shall designate those permittees or other persons entitled to purchase state tax stamps. (5810)

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5811)

Sec. 201.78. STAMPS FOR WINE. (5812)(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. (5813)

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5814)

Sec. 201.79. ALTERNATIVE METHOD OF COLLECTING TAX ON WINE. (5815)(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. (5816)

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5817)

Sec. 201.80. EXEMPTION. (5818)(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. (5819)

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5820)

Sec. 201.81. STAMPS FOR DISTILLED SPIRITS. (5821)(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. (5822)

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5823)

Sec. 201.82. IMPORTED DISTILLED SPIRITS; FEDERAL STAMP. (5824)(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. (5825)

Acts 1977, 65th Leg., p. 535, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5826)

CHAPTER 203. BEER TAX (5827)(1-click HTML)

Sec. 203.01. TAX ON BEER. (5828)(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. (5829)

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. (5830)

Sec. 203.02. "FIRST SALE". (5831)(1-click HTML)

In this chapter, "first sale" means: (5832)

(1) the first actual sale of beer: (5833)

(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: (5834)

(i) a permittee or licensee authorized to sell to ultimate consumers; (5835)

(ii) a local distributor permittee; or (5836)

(iii) a private club registration permittee; or (5837)

(B) by a brewpub licensee to a consumer or a permittee or licensee authorized to sell beer to ultimate consumers; or (5838)

(2) the importation of beer under Section 107.07. (5839)

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. (5840)

Amended by: (5841)

Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 25, eff. September 1, 2013. (5842)

Sec. 203.03. DUTY TO PAY TAX; DUE DATE. (5843)(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. (5844)

(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. (5845)

(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013. (5846)

(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013. (5847)

(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013. (5848)

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. (5849)

Amended by: (5850)

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.05, eff. September 28, 2011. (5851)

Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 1(5), eff. June 14, 2013. (5852)

Sec. 203.04. TAX ON UNSALABLE BEER. (5853)(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. (5854)

Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5855)

Sec. 203.05. EXEMPTION FROM TAX. (5856)(1-click HTML)

(a) No tax may be collected on beer: (5857)

(1) shipped out of this state for consumption outside of this state; (5858)

(2) sold aboard ships for ship's supplies; or (5859)

(3) shipped to any installation of the national military establishment under federal jurisdiction for consumption by military personnel on that installation. (5860)

(b) The commission shall provide forms on which distributors and manufacturers may claim these exemptions from the tax on beer. (5861)

(c) Repealed by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984. (5862)

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. (5863)

Sec. 203.06. EXCESS TAX. (5864)(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. (5865)

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5866)

Sec. 203.07. CLAIMS FOR REFUNDS. (5867)(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. (5868)

  

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