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

(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)(Text)

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)(Text)

(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(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(4), eff.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(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(4), eff.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(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(4), eff.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)(Text)

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)(Text)

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)(Text)

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)(Text)

(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)(Text)

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)(Text)

(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)

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