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

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

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

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)(Text)

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)(Text)

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)(Text)

(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)(Text)
Sec. 201.71. STAMPS. (5781)(Text)

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)(Text)

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)(Text)

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)(Text)

(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)(Text)

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)

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