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62 chapters · 831 sections in this title.
Tex. Alcoholic Beverage Code § 203.01 Tax On Malt Beverages
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Sec. 203.01. TAX ON MALT BEVERAGES. A tax is imposed on the first sale of malt beverages brewed in this state or imported into this state at the rate of six dollars per barrel. Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd…
Tex. Alcoholic Beverage Code § 203.02 Sec. 203.02
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Sec. 203.02. "FIRST SALE". In this chapter, "first sale" means: (1) the first actual sale of malt beverages: (A) by the holder of a distributor's license or by the holder of a brewer's license acting under the authority of Section 62A.02, to: (i) a permittee or licensee authorize…
Tex. Alcoholic Beverage Code § 203.03 Duty To Pay Tax; Due Date
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Sec. 203.03. DUTY TO PAY TAX; DUE DATE. (a) The licensee making the taxable first sale shall pay the tax on malt beverages imposed under Section 203.01. (b) The tax is due and payable on the 15th day of the month following the month in which the taxable first sale occurs, togethe…
Tex. Alcoholic Beverage Code § 203.04 Tax On Unsalable Malt Beverages
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Sec. 203.04. TAX ON UNSALABLE MALT BEVERAGES. No tax imposed under Section 203.01 may be imposed or collected on malt beverages that for any reason have been found and declared to be unsalable by the commission or administrator. A brewer or distributor is entitled to a refund of …