Sec. 62.015. IMPORTATION OF MALT BEVERAGES FOR MANUFACTURE. (a) The holder of a brewer's license may:
(1) import for manufacturing purposes malt beverages from the holder of a nonresident brewer's license; and
(2) mix and blend malt beverages imported under Subdivision (1) and bottle and sell the resultant product.
(b) The state tax on malt beverages imported for manufacturing purposes does not accrue until:
(1) the malt beverages have been used for manufacturing purposes; and
(2) the resultant product has been placed in containers for sale.
Added by Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 209(b), eff. September 1, 2021.
Structure Texas Statutes
Title 3 - Licenses and Permits
Section 62.01. Authorized Activities
Section 62.015. Importation of Malt Beverages for Manufacture
Section 62.03. Statement of Intention
Section 62.04. Renewal of License During Preliminary Stages of Operation
Section 62.07. Importation of Malt Beverages
Section 62.08. Warehouses; Delivery Trucks
Section 62.09. Malt Beverages for Export
Section 62.11. Continuance of Operation After Local Option Election
Section 62.122. Sales by Certain Brewers to Consumers