Sec. 203.06. EXCESS TAX. A brewer or distributor is entitled to a refund or credit on future tax payment for any excess tax on malt beverages paid through oversight, mistake, error, or miscalculation.
Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 374, eff. September 1, 2021.
Structure Texas Statutes
Chapter 203 - Malt Beverage Tax
Section 203.01. Tax on Malt Beverages
Section 203.03. Duty to Pay Tax; Due Date
Section 203.04. Tax on Unsalable Malt Beverages
Section 203.05. Exemption From Tax
Section 203.07. Claims for Refunds
Section 203.10. Payment of Taxes; Discount