Texas Statutes
Title 5 - Taxation
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,...