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

(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)

  

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