Sec. 203.09. STATEMENTS. (a) The commission may require brewers of malt beverages brewed in this state or imported into this state, importers, and distributors to provide information as to purchases, sales, and shipments to enable the commission to collect the full amount of the malt beverages tax due. No brewer, importer, or distributor may fail or refuse to furnish the information.
(b) The commission may seize or withhold from sale the manufacturer's, importer's, or distributor's malt beverages for failure or refusal to supply the information required under Subsection (a) or to permit the commission to make an investigation of pertinent records whether inside or outside this state.
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. 376, 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