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

Sec. 201.76. REFUNDS. (5800)(Text)

(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)(Text)

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)(Text)

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)(Text)

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)(Text)

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)(Text)

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)(Text)

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)(Text)

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

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)(Text)

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)(Text)

(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)

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