Texas Statutes
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...