Texas Statutes
Alcoholic Beverage Code
Title 5 - Taxation

Chapter 201 - Liquor Taxes

Subchapter A. Tax on Liquor

Section 201.01. Liquor - Sec. 201.01. LIQUOR. In this subchapter, "liquor" does not include...

Section 201.011. Timely Filing: Diligence - Sec. 201.011. TIMELY FILING: DILIGENCE. A person filing a report...

Section 201.02. "First Sale" Defined - Sec. 201.02. "FIRST SALE" DEFINED. In this subchapter, "first sale":...

Section 201.03. Tax on Distilled Spirits - Sec. 201.03. TAX ON DISTILLED SPIRITS. (a) A tax is...

Section 201.04. Tax on Vinous Liquor - Sec. 201.04. TAX ON VINOUS LIQUOR. (a) A tax is...

Section 201.05. Reporting System - Sec. 201.05. REPORTING SYSTEM. A person who holds a permit...

Section 201.06. Payment of Tax; Discounts - Sec. 201.06. PAYMENT OF TAX; DISCOUNTS. (a) The tax on...

Section 201.07. Due Date - Sec. 201.07. DUE DATE. (a) The tax on liquor is...

Section 201.075. Summary Suspension - Sec. 201.075. SUMMARY SUSPENSION. (a) The commission may summarily suspend,...

Section 201.08. Exemption From Tax - Sec. 201.08. EXEMPTION FROM TAX. (a) No tax may be...

Section 201.09. Refund Due on Disposition Outside of State - Sec. 201.09. REFUND DUE ON DISPOSITION OUTSIDE OF STATE. The...

Section 201.10. Excess Tax - Sec. 201.10. EXCESS TAX. A permittee is entitled to a...

Section 201.11. Tax Credits and Refunds - Sec. 201.11. TAX CREDITS AND REFUNDS. The commission shall provide...

Section 201.12. Appropriations for Refunds - Sec. 201.12. APPROPRIATIONS FOR REFUNDS. Necessary funds from the collection...

Section 201.13. Sale of Untaxed Liquor Prohibited - Sec. 201.13. SALE OF UNTAXED LIQUOR PROHIBITED. No person may...

Section 201.14. Invoices of Transported Liquor - Sec. 201.14. INVOICES OF TRANSPORTED LIQUOR. A holder of a...

Section 201.15. Evidence in Suit - Sec. 201.15. EVIDENCE IN SUIT. In any suit brought to...

Section 201.16. Penalty - Sec. 201.16. PENALTY. A person who violates any section of...

Section 201.17. Liquor in Metric Containers - Sec. 201.17. LIQUOR IN METRIC CONTAINERS. For the purpose of...

Subchapter C. Stamps

Section 201.71. Stamps - Sec. 201.71. STAMPS. Unless the liquor is exempt from tax...

Section 201.72. Duty to Print - Sec. 201.72. DUTY TO PRINT. The commission and the board...

Section 201.73. Design - Sec. 201.73. DESIGN. The commission shall prescribe the design and...

Section 201.74. Operation of Tax Stamp Program - Sec. 201.74. OPERATION OF TAX STAMP PROGRAM. (a) The commission...

Section 201.75. Delivery of Stamps - Sec. 201.75. DELIVERY OF STAMPS. The commission shall prescribe the...

Section 201.76. Refunds - Sec. 201.76. REFUNDS. (a) The commission may make refunds for...

Section 201.77. Who May Purchase Stamps - Sec. 201.77. WHO MAY PURCHASE STAMPS. The commission shall designate...

Section 201.78. Stamps for Wine - Sec. 201.78. STAMPS FOR WINE. Tax stamps for wine shall...

Section 201.79. Alternative Method of Collecting Tax on Wine - Sec. 201.79. ALTERNATIVE METHOD OF COLLECTING TAX ON WINE. The...

Section 201.80. Exemption - Sec. 201.80. EXEMPTION. The commission may prescribe by order special...

Section 201.81. Stamps for Distilled Spirits - Sec. 201.81. STAMPS FOR DISTILLED SPIRITS. Tax stamps for distilled...

Section 201.82. Imported Distilled Spirits; Federal Stamp - Sec. 201.82. IMPORTED DISTILLED SPIRITS; FEDERAL STAMP. A container of...

Chapter 203 - Malt Beverage Tax

Section 203.01. Tax on Malt Beverages - Sec. 203.01. TAX ON MALT BEVERAGES. A tax is imposed...

Section 203.02. "First Sale" - Sec. 203.02. "FIRST SALE". In this chapter, "first sale" means:...

Section 203.03. Duty to Pay Tax; Due Date - Sec. 203.03. DUTY TO PAY TAX; DUE DATE. (a) The...

Section 203.04. Tax on Unsalable Malt Beverages - Sec. 203.04. TAX ON UNSALABLE MALT BEVERAGES. No tax imposed...

Section 203.05. Exemption From Tax - Sec. 203.05. EXEMPTION FROM TAX. (a) No tax may be...

Section 203.06. Excess Tax - Sec. 203.06. EXCESS TAX. A brewer or distributor is entitled...

Section 203.07. Claims for Refunds - Sec. 203.07. CLAIMS FOR REFUNDS. (a) The commission or administrator...

Section 203.09. Statements - Sec. 203.09. STATEMENTS. (a) The commission may require brewers of...

Section 203.10. Payment of Taxes; Discount - Sec. 203.10. PAYMENT OF TAXES; DISCOUNT. The tax on malt...

Section 203.11. Evidence in Suit - Sec. 203.11. EVIDENCE IN SUIT. In a suit brought to...

Section 203.12. Tax Liability - Sec. 203.12. TAX LIABILITY. A person possessing malt beverages on...

Section 203.13. Summary Suspension - Sec. 203.13. SUMMARY SUSPENSION. (a) The commission may summarily suspend,...

Chapter 204 - Bonds

Section 204.01. Bond Required - Sec. 204.01. BOND REQUIRED. (a) Except as otherwise provided in...

Section 204.02. Form and Conditions - Sec. 204.02. FORM AND CONDITIONS. (a) A bond required under...

Section 204.03. Amount of Bond - Sec. 204.03. AMOUNT OF BOND. (a) The commission or administrator...

Section 204.04. Multiple Permits, One Bond - Sec. 204.04. MULTIPLE PERMITS, ONE BOND. If another permit is...

Section 204.05. Cancellation of Bond - Sec. 204.05. CANCELLATION OF BOND. The commission may not cancel...

Section 204.07. Waiver of Bond Requirement - Sec. 204.07. WAIVER OF BOND REQUIREMENT. The commission may waive...

Chapter 205 - Revenue Allocation

Section 205.02. Disposition of Receipts - Sec. 205.02. DISPOSITION OF RECEIPTS. Text of (a) as amended...

Section 205.03. Exception for Certain Wine-Related Revenue - Sec. 205.03. EXCEPTION FOR CERTAIN WINE-RELATED REVENUE. (a) Repealed by...

Chapter 206 - Provisions Generally Applicable to Taxation

Section 206.01. Records - Sec. 206.01. RECORDS. (a) A permittee who distills, rectifies, manufactures,...

Section 206.02. Proof of Taxes Due - Sec. 206.02. PROOF OF TAXES DUE. In a suit or...

Section 206.03. Importation Without Tax Stamp - Sec. 206.03. IMPORTATION WITHOUT TAX STAMP. A person commits an...

Section 206.04. Jurisdiction Ceded to Federal Government - Sec. 206.04. JURISDICTION CEDED TO FEDERAL GOVERNMENT. (a) No person...

Section 206.05. Unmutilated Stamps - Sec. 206.05. UNMUTILATED STAMPS. No person may possess, buy, sell,...

Section 206.06. Forgery or Counterfeiting - Sec. 206.06. FORGERY OR COUNTERFEITING. (a) In this section, "counterfeit"...

Section 206.07. Payment of Tax by Mail - Sec. 206.07. PAYMENT OF TAX BY MAIL. (a) The payment...

Section 206.08. Coordination of Audits - Sec. 206.08. COORDINATION OF AUDITS. (a) Before the commission makes...

Section 206.09. Contests of Taxable Amounts Owed - Sec. 206.09. CONTESTS OF TAXABLE AMOUNTS OWED. (a) A licensee...

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Texas Statutes Alcoholic Beverage Code Title 5 - Taxation

Texas Statutes
Alcoholic Beverage Code
Title 5 - Taxation