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Texas Alcoholic Beverage Code - Section 201.08. Exemption From Tax

Legal Research Home > Texas Laws > Alcoholic Beverage Code > Texas Alcoholic Beverage Code - Section 201.08. Exemption From Tax

§ 201.08. EXEMPTION FROM TAX.  (a) No tax may be collected 
on liquor:     
		(1)  shipped out of state for consumption outside the 
state;  or            
		(2)  sold aboard a ship for ship's supplies.                                  
	(b)  The commission shall provide forms for claiming the 
exemption prescribed by this section.
	(c)  A tax credit shall be allowed for payment of any 
unintended or excess tax.

Acts 1977, 65th Leg., p. 530, ch. 194, § 1, eff. Sept. 1, 1977.            

Last modified: August 11, 2007