Texas Statutes
Subtitle G - Gross Receipts and Mixed Beverage Taxes
Chapter 183 - Mixed Beverage Taxes

Subchapter A. General Provisions

Section 183.001. Definitions - Sec. 183.001. DEFINITIONS. (a) The definitions in Section 1.04, Alcoholic...

Subchapter B. Mixed Beverage Gross Receipts Tax

Section 183.021. Tax Imposed on Gross Receipts of Permittee From Mixed Beverages - Sec. 183.021. TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE FROM...

Section 183.0212. Separate Disclosure of Tax Allowed - Sec. 183.0212. SEPARATE DISCLOSURE OF TAX ALLOWED. (a) For informational...

Section 183.022. Tax Return Due Date - Sec. 183.022. TAX RETURN DUE DATE. (a) A permittee shall...

Section 183.023. Payment - Sec. 183.023. PAYMENT. (a) The tax due for the preceding...

Section 183.024. Failure to Pay Tax or File Report - Sec. 183.024. FAILURE TO PAY TAX OR FILE REPORT. (a)...

Section 183.025. Security Requirement - Sec. 183.025. SECURITY REQUIREMENT. (a) A permittee subject to the...

Section 183.026. Audit Frequency - Sec. 183.026. AUDIT FREQUENCY. The comptroller shall have the discretion...

Section 183.027. Credits and Refunds for Bad Debts - Sec. 183.027. CREDITS AND REFUNDS FOR BAD DEBTS. (a) A...

Subchapter B. -1. Mixed Beverage Sales Tax

Section 183.041. Tax Imposed on Sales of Mixed Beverages and Related Items - Sec. 183.041. TAX IMPOSED ON SALES OF MIXED BEVERAGES AND...

Section 183.042. Disclosure of Tax - Sec. 183.042. DISCLOSURE OF TAX. A permittee may provide that...

Section 183.0421. Tax Return Due Date - Sec. 183.0421. TAX RETURN DUE DATE. (a) A permittee shall...

Section 183.0422. Payment - Sec. 183.0422. PAYMENT. The tax due for the preceding month...

Section 183.043. Applicability of Other Law - Sec. 183.043. APPLICABILITY OF OTHER LAW. (a) Except as otherwise...

Subchapter C. Disposition of Proceeds

Section 183.051. Mixed Beverage Tax Clearance Fund - Sec. 183.051. MIXED BEVERAGE TAX CLEARANCE FUND. (a) Not later...

Section 183.052. Conflict of Rules - Sec. 183.052. CONFLICT OF RULES. If a rule or policy...

Section 183.053. Allocation of Certain Revenue for Certain Specialty Court Programs - Sec. 183.053. ALLOCATION OF CERTAIN REVENUE FOR CERTAIN SPECIALTY COURT...