Sec. 203.12. TAX LIABILITY. A person possessing malt beverages on which the tax is delinquent is liable for the delinquent taxes in addition to the criminal penalties. Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 379, eff. September 1, 2021.
Tax Liability
Tex. Alcoholic Beverage Code § 203.12, under Chapter 203.
Tex. Alcoholic Beverage Code § 203.12