Sec. 201.07. DUE DATE. (a) The tax on liquor is due and payable on the 15th of the month following the first sale, together with a report on the tax due.
(b) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013.
(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013.
(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013.
Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.03, eff. September 28, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 1(3), eff. June 14, 2013.
Structure Texas Statutes
Section 201.011. Timely Filing: Diligence
Section 201.02. "First Sale" Defined
Section 201.03. Tax on Distilled Spirits
Section 201.04. Tax on Vinous Liquor
Section 201.05. Reporting System
Section 201.06. Payment of Tax; Discounts
Section 201.075. Summary Suspension
Section 201.08. Exemption From Tax
Section 201.09. Refund Due on Disposition Outside of State
Section 201.11. Tax Credits and Refunds
Section 201.12. Appropriations for Refunds
Section 201.13. Sale of Untaxed Liquor Prohibited
Section 201.14. Invoices of Transported Liquor