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    • Legislation USA
    • Texas Statutes
    • Alcoholic Beverage Code
    • Title 5 - Taxation
    • Chapter 201 - Liquor Taxes
    • Subchapter A. Tax on Liquor
    • Section 201.10. Excess Tax

    Texas Statutes
    Subchapter A. Tax on Liquor
    Section 201.10. Excess Tax

    Sec. 201.10. EXCESS TAX. A permittee is entitled to a refund or tax credit on future tax payment for any excess tax on liquor paid through oversight, mistake, error, or miscalculation.
    Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977.

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    Structure Texas Statutes

    Texas Statutes

    Alcoholic Beverage Code

    Title 5 - Taxation

    Chapter 201 - Liquor Taxes

    Subchapter A. Tax on Liquor

    Section 201.01. Liquor

    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 201.07. Due Date

    Section 201.075. Summary Suspension

    Section 201.08. Exemption From Tax

    Section 201.09. Refund Due on Disposition Outside of State

    Section 201.10. Excess Tax

    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

    Section 201.15. Evidence in Suit

    Section 201.16. Penalty

    Section 201.17. Liquor in Metric Containers

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