Sec. 201.17. LIQUOR IN METRIC CONTAINERS. For the purpose of the taxes imposed on liquor by this subchapter, if the liquor is in metric containers the amount of tax due is determined by converting the metric amount into the equivalent amount in gallons and applying the appropriate tax rate. The commission shall prepare tables showing the amount of tax due on various types of liquor in metric containers.
Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 366, eff. September 1, 2021.
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