Texas Alcoholic Beverage Code Title 5, Chapter 201 - Liquor Taxes
SUBCHAPTER A TAX ON LIQUOR OTHER THAN ALE AND MALT LIQUOR
- Texas Section 201.01 - Liquor
In this subchapter, "liquor" does not include ale or malt liquor. Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977.
- Texas Section 201.011 - Timely Filing: Diligence
A person filing a report or making a tax payment complies with the filing requirements for timeliness for a report not filed or a payment...
- Texas Section 201.02 - "First Sale" Defined
In this subchapter, "first sale": (1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the...
- Texas Section 201.03 - Tax On Distilled Spirits
(a) A tax is imposed on the first sale of distilled spirits at the rate of $2.40 per gallon. (b) The minimum tax imposed on...
- Texas Section 201.04 - Tax On Vinous Liquor
(a) A tax is imposed on the first sale of vinous liquor that does not contain over 14 percent of alcohol by volume at the...
- Texas Section 201.05 - Reporting System
A person who holds a permit authorizing the importation of liquor into this state shall pay the liquor tax by the reporting system under bond....
- Texas Section 201.06 - Payment Of Tax; Discounts
(a) The tax on liquor, levied and computed under this subchapter, shall be paid by a remittance payable to the comptroller and forwarded together with...
- Texas Section 201.07 - Due Date
(a) The tax on liquor is due and payable on the 15th of the month following the first sale, together with a report on the...
- Texas Section 201.075 - Summary Suspension
(a) The commission may summarily suspend, without a hearing, the permit of a permittee who fails to file a report or return or to make...
- Texas Section 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...
- Texas Section 201.09 - Refund Due On Disposition Outside Of State
The holder of any permit authorizing the transportation of liquor out of this state may apply to the commission for a refund of the excise...
- Texas Section 201.10 - Excess Tax
A permittee is entitled to a refund or tax credit on future tax payment for any excess tax on liquor paid through oversight, mistake, error,...
- Texas Section 201.11 - Tax Credits And Refunds
The commission shall provide by rule for the equitable and final disposition of tax refunds or credits when liquor tax is overpaid or paid by...
- Texas Section 201.12 - Appropriations For Refunds
Necessary funds from the collection of the tax on imported liquor before the revenue from that tax has been allocated may be appropriated for the...
- Texas Section 201.13 - Sale Of Untaxed Liquor Prohibited
No person may sell, offer for sale, or store for the purpose of sale in this state any liquor on which the state or federal...
- Texas Section 201.14 - Invoices Of Transported Liquor
A holder of a permit authorizing the wholesaling of liquor and the transporting of liquor outside of this state shall furnish to the commission duplicate...
- Texas Section 201.15 - Evidence In Suit
In any suit brought to enforce the collection of tax owed by the holder of a permit authorizing the importation of liquor into this state,...
- Texas Section 201.16 - Penalty
A person who violates any section of this subchapter except Section 201.09 or 201.13 of this code commits a misdemeanor which on conviction is punishable...
SUBCHAPTER B TAX ON ALE AND MALT LIQUOR
- Texas Section 201.17 - Liquor In Metric Containers
For the purpose of the taxes imposed on liquor by this subchapter and on ale and malt liquor by Subchapter B of this chapter, if...
- Texas Section 201.41 - First Sale
In this subchapter, "first sale" means: (1) the first actual sale of ale or malt liquor by: (A) the holder of a wholesaler's, general class...
- Texas Section 201.42 - Tax On Ale And Malt Liquor
A tax is imposed on the first sale of ale and malt liquor at the rate of $0.198 per gallon. Acts 1977, 65th Leg., p....
- Texas Section 201.43 - Duty To Pay Tax; Due Date
(a) The permittee making the taxable first sale shall pay the tax on ale and malt liquor imposed under Section 201.42 of this code. (b)...
- Texas Section 201.44 - Tax Exemptions
No tax may be collected on ale or malt liquor: (1) shipped out of the state for consumption outside the state; or (2) sold aboard...
- Texas Section 201.45 - Prohibition Of Sale Of Untaxed Ale Or Malt Liquor
No person may sell, offer for sale, or store for the purpose of sale in this state any ale or malt liquor on which the...
- Texas Section 201.46 - Tax Liability
A person possessing ale or malt liquor on which the tax is delinquent is liable for the delinquent tax in addition to the criminal penalties....
- Texas Section 201.47 - Tax Refunds And Credits
(a) The holder of a permit authorizing the transportation of ale or malt liquor out of the state may apply to the commission for a...
- Texas Section 201.48 - Payment
The tax on ale and malt liquor shall be paid by a remittance payable to the comptroller and forwarded, together with any required sworn statements...
- Texas Section 201.49 - May Require Information
(a) The commission may require all brewers, nonresident brewers, importers, wholesalers, and class B wholesalers of ale and malt liquor to provide information as to...
- Texas Section 201.50 - Invoices Of Transported Liquor
The holder of a permit authorizing the wholesaling of liquor and the transportation of it out of the state shall furnish to the commission duplicate...
- Texas Section 201.51 - Evidence In Suit
In any suit brought to enforce the collection of tax due on ale or malt liquor brewed in or imported into this state, a certificate...
- Texas Section 201.52 - Ale And Malt Liquor In Metric Containers
Section 201.17 of this code applies to the taxation of ale and malt liquor in metric containers. Acts 1977, 65th Leg., p. 533, ch. 194,...
SUBCHAPTER C STAMPS
- Texas Section 201.53 - Summary Suspension
(a) The commission may summarily suspend, without a hearing, the permit of a permittee who fails to file a report or return or to make...
- Texas Section 201.71 - Stamps
Unless the liquor is exempt from tax or payment has been or is to be made by a permittee in accordance with the provisions of...
- Texas Section 201.72 - Duty To Print
The commission and the board of control shall have engraved or printed the liquor and beer tax stamps required by this code. The board of...
- Texas Section 201.73 - Design
The commission shall prescribe the design and denomination of the tax stamps. Each stamp must show the amount of tax for which it evidences payment...
- Texas Section 201.74 - Operation Of Tax Stamp Program
(a) The commission is responsible for the custody and sale of tax stamps and for the proceeds of the sales. (b) The commission may sell...
- Texas Section 201.75 - Delivery Of Stamps
The commission shall prescribe the manner in which tax stamps are delivered to its inspectors in charge of ports of entry. Acts 1977, 65th Leg.,...
- Texas Section 201.76 - Refunds
(a) The commission may make refunds for tax stamps in all cases where: (1) stamped liquor is returned to the distillery or manufacturer, on certification...
- Texas Section 201.77 - Who May Purchase Stamps
The commission shall designate those permittees or other persons entitled to purchase state tax stamps. Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1,...
- Texas Section 201.78 - Stamps For Wine
Tax stamps for wine shall be issued in multiples of the rate assessed for each pint and for each one-tenth of a gallon. Acts 1977,...
- Texas Section 201.79 - Alternative Method Of Collecting Tax On Wine
The commission may provide by rule an alternative method of collecting the tax on wine. That method may dispense with the use of tax stamps....
- Texas Section 201.80 - Exemption
The commission may prescribe by order special rules for the payment of the tax imposed by Subchapter A or B of this chapter in any...
- Texas Section 201.81 - Stamps For Distilled Spirits
Tax stamps for distilled spirits may be issued only in multiples of the rate assessed each half-pint, except that when distilled spirits are contained in...
- Texas Section 201.82 - Imported Distilled Spirits; Federal Stamp
A container of distilled spirits that has a federal liquor strip stamp attached or that has been imported from a foreign country is subject to...
Last modified: September 28, 2016