Texas Laws - Alcoholic Beverage Code (pg. 183)
Sec. 206.07. Payment Of Tax By Mail.

pg. 183

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

(d) No person may possess a stamp or a part of a stamp, die, plate, device, machine, or other instrument used or designed for use for forging or counterfeiting any instrument named in Subsection (b) or (c) of this section. ⁽⁶⁰⁰⁶⁾

(e) Conviction for an offense defined in this section may be had on the uncorroborated evidence of an accomplice. A court, officer, or tribunal having jurisdiction of an offense defined in this section or any district or county attorney may subpoena any person and compel his attendance as a witness to testify as to the violation of any provision of this section. Any person so summoned and examined is immune from prosecution for the violation of any provision of this section about which he may testify. ⁽⁶⁰⁰⁷⁾

(f) A person who violates any provision of this section commits a felony punishable by imprisonment in the Texas Department of Criminal Justice for not less than 2 nor more than 20 years. ⁽⁶⁰⁰⁸⁾

Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1, 1977. ⁽⁶⁰⁰⁹⁾

Amended by: ⁽⁶⁰¹⁰⁾

Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 25.009, eff. September 1, 2009. ⁽⁶⁰¹¹⁾

Sec. 206.07. PAYMENT OF TAX BY MAIL. ⁽⁶⁰¹²⁾(Text)

(a) The payment of any tax imposed by this code is timely made if not later than the date on which payment is due the tax is mailed to the commission in an envelope with the proper address and postage and is received by the commission not later than the 10th day after the date on which it was due. ⁽⁶⁰¹³⁾

(b) A legible postmark made by the United States Postal Service is prima facie evidence of the date of mailing. ⁽⁶⁰¹⁴⁾

Added by Acts 1979, 66th Leg., p. 1965, ch. 777, Sec. 1, eff. Aug. 27, 1979. ⁽⁶⁰¹⁵⁾

Sec. 206.08. COORDINATION OF AUDITS. ⁽⁶⁰¹⁶⁾(Text)

(a) Before the commission makes a demand to a licensee or permittee for any taxes due, as established by an audit, the commission shall: ⁽⁶⁰¹⁷⁾

(1) hold an informal conference with the licensee or permittee to discuss the audit and the rights of the permittee or licensee to both an informal and formal appeal of the taxes due; ⁽⁶⁰¹⁸⁾

(2) review the audit in the commission headquarters with the office of quality control to ensure that the uniform application of audit standards has been applied in all aspects to the audit; and ⁽⁶⁰¹⁹⁾

(3) send a certified letter stating the amount of taxes owed by the licensee or permittee, the amount of the delinquency, and the proper procedure to appeal the decision. ⁽⁶⁰²⁰⁾

(b) The commission shall annually update and review all audit manuals to ensure compliance with national audit standards and impartiality and provide audit training to auditors responsible for auditing tax accounts. The commission may expend funds necessary to ensure adequate training of commission auditors or trainers to provide the standardization of audits throughout the state. ⁽⁶⁰²¹⁾

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 103, eff. Sept. 1, 1993. ⁽⁶⁰²²⁾

Sec. 206.09. CONTESTS OF TAXABLE AMOUNTS OWED. ⁽⁶⁰²³⁾(Text)

(a) A licensee or permittee contesting the amount of taxes owed, after receiving a demand for payment of taxes due from the commission, is entitled to a hearing under Chapter 2001, Government Code. ⁽⁶⁰²⁴⁾

(b) An appeal from a final order issued by the commission must be filed in Travis County. ⁽⁶⁰²⁵⁾

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 103, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995. ⁽⁶⁰²⁶⁾

TITLE 6. LOCAL OPTION ELECTIONS ⁽⁶⁰²⁷⁾(Text)

CHAPTER 251. LOCAL OPTION STATUS ⁽⁶⁰²⁸⁾(Text)

SUBCHAPTER D. MISCELLANEOUS LOCAL OPTION PROVISIONS ⁽⁶⁰²⁹⁾(Text)

Sec. 251.71. WET AND DRY AREAS. ⁽⁶⁰³⁰⁾(Text)

(a) An area is a "dry area" as to an alcoholic beverage of a particular type and alcohol content if the sale of that beverage is unlawful in the area. An area is a "wet area" as to an alcoholic beverage of a particular type and alcoholic content if the sale of that beverage is lawful in the area. ⁽⁶⁰³¹⁾

(b) Those areas that are wet or dry when this code takes effect retain that status until the status of the area is changed as provided in this code. ⁽⁶⁰³²⁾

(c) All trial courts of this state shall take judicial notice of the wet or dry status of an area in a criminal prosecution. ⁽⁶⁰³³⁾

(d) In an information, complaint, or indictment, an allegation that an area is a dry area as to a particular type of alcoholic beverage is sufficient, but a different status of the area may be urged and proved as a defense. ⁽⁶⁰³⁴⁾

(e) For purposes of this code: ⁽⁶⁰³⁵⁾

(1) a reference to a local option election means an election held under Chapter 501, Election Code; and ⁽⁶⁰³⁶⁾

(2) a local option election held under Chapter 501, Election Code, is considered to have been held under this code. ⁽⁶⁰³⁷⁾

Acts 1977, 65th Leg., p. 555, ch. 194, Sec. 1, eff. Sept. 1, 1977. ⁽⁶⁰³⁸⁾

Amended by: ⁽⁶⁰³⁹⁾

Acts 2005, 79th Leg., Ch. 975 (H.B. 1799), Sec. 3, eff. September 1, 2005. ⁽⁶⁰⁴⁰⁾

Sec. 251.72. CHANGE OF STATUS. ⁽⁶⁰⁴¹⁾(Text)

Except as provided in Sections 251.725, 251.726, 251.73, and 251.80, an authorized voting unit that has exercised or may exercise the right of local option retains the status adopted, whether absolute prohibition or legalization of the sale of alcoholic beverages of one or more of the various types and alcoholic contents on which an issue may be submitted under the terms of Section 501.035, Election Code, until that status is changed by a subsequent local option election in the same authorized voting unit. ⁽⁶⁰⁴²⁾

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