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Texas Alcoholic Beverage Code - Section 5.37. Collection Of Taxes At Source

Legal Research Home > Texas Laws > Alcoholic Beverage Code > Texas Alcoholic Beverage Code - Section 5.37. Collection Of Taxes At Source

§ 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, § 1, eff. Sept. 1, 1977.  
Amended by Acts 1979, 66th Leg., p. 612, ch. 287, § 1, eff. May 
24, 1979;  Acts 1995, 74th Leg., ch. 1060, § 1, eff. Aug. 28, 
1995.

Last modified: August 11, 2007