(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff.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(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff.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

(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)

(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)

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)

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)

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)

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)

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)

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)

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)

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)

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)
Sec. 201.41. FIRST SALE. (5717)

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)

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)