Texas Statutes
Subchapter B. Powers and Duties
Section 5.37. Collection of Taxes at Source

Sec. 5.37. COLLECTION OF TAXES AT SOURCE. (a) If the federal government provides a method of collecting liquor taxes at the source, the commission may enter contracts and comply with regulations, even to the extent of abrogating provisions of this code which are inconsistent with federal law or regulations, in order to receive the portion of the taxes allocated to the state. The taxes received shall be distributed as provided in this code.
(b) The commission may acquire by gift, grant, or purchase, port of entry or other facilities for the administration of the Alcoholic Beverage Code, including the collection of taxes and confiscation of unlawful containers and illicit beverages. The commission may enter into agreements with agencies of the United States or other persons, if in the judgment of the commission, it will benefit the state to place facilities under its control through lease or sale from the United States or other persons. The commission may expend funds for the purpose of rehabilitating, renewing, restoring, extending, enlarging, improving, or performing routine maintenance on facilities under its control.
(c) For the purpose of complying with Chapter 455, Acts of the 59th Legislature, Regular Session, 1965, as amended (Article 678f, Vernon's Texas Civil Statutes), the commission is considered to be a public authority and unless the commission requests facilities to be obtained in accordance with Chapter 258, Acts of the 48th Legislature, Regular Session, 1943, as amended (Article 666b, Vernon's Texas Civil Statutes), the provisions of that Act do not apply to the acquisition of facilities under this Act.
(d) The commission is authorized to receive in the form of a gift, grant, or donation, any funds consistent with the purposes and goals of the commission and the designation of the grantor. However, no gift, grant, or donation may be offered or accepted from any party to any contested case before the agency, or from any party licensed or regulated by the commission.
Acts 1977, 65th Leg., p. 400, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1979, 66th Leg., p. 612, ch. 287, Sec. 1, eff. May 24, 1979; Acts 1995, 74th Leg., ch. 1060, Sec. 1, eff. Aug. 28, 1995.

Structure Texas Statutes

Texas Statutes

Alcoholic Beverage Code

Title 2 - Administration of Code

Chapter 5 - Alcoholic Beverage Commission

Subchapter B. Powers and Duties

Section 5.31. General Powers and Duties

Section 5.32. May Require Reports

Section 5.321. Electronic Signatures

Section 5.33. Regulate Licensees and Permittees

Section 5.331. Public Disturbance Reports

Section 5.34. Delegation of Authority

Section 5.35. Issuance of Permits and Licenses

Section 5.36. Investigation of Violations

Section 5.361. Enforcement; Inspections

Section 5.362. Schedule of Sanctions

Section 5.363. Disciplinary Authority of Administrator and Commission

Section 5.364. Receipt and Use of Market Data

Section 5.37. Collection of Taxes at Source

Section 5.371. Proceeds From Contraband

Section 5.38. Quality and Purity of Beverages

Section 5.39. Regulation of Liquor Containers

Section 5.40. Regulation of Malt Beverage Container Deposits

Section 5.41. Alcohol Used for Scientific Purposes, Etc

Section 5.42. Penalty for Violation of Rule

Section 5.43. Who May Hold Hearing; Rules of Evidence

Section 5.44. Subpoena of Witnesses; Witness Fees; Contempt

Section 5.441. Fees and Expenses Paid Members or Employees of Commission

Section 5.45. Proof of Document

Section 5.47. Records of Violations

Section 5.48. Private Records

Section 5.49. Printed Copies of Code and Rules

Section 5.50. Establishment of Certain Fees

Section 5.51. Bookkeeping Records

Section 5.52. Program Accessibility Plan

Section 5.53. Public Interest Information and Complaints

Section 5.54. Resolution of Complaints

Section 5.55. Electronic Processing of Licenses, Permits, and Certificates

Section 5.56. Funding of Texas Wine Marketing Assistance Program

Section 5.57. Marketing Practices Regulatory Decisions

Section 5.58. Internal Affairs

Section 5.581. Disclosure of Personnel Records of Commissioned Peace Officers

Section 5.59. Use of Technology

Section 5.60. Alternative Rulemaking and Dispute Resolution Procedures