Texas Alcoholic Beverage Code Title 5, Chapter 203 - Beer Tax

• Texas Section 203.01 - Tax On Beer
  A tax is imposed on the first sale of beer manufactured in this state or imported into this state at the rate of six dollars...
• Texas Section 203.02 - "First Sale"
  In this chapter, "first sale" means: (1) the first actual sale of beer: (A) by the holder of a distributor's license or by the holder...
• Texas Section 203.03 - Duty To Pay Tax; Due Date
  (a) The licensee making the taxable first sale shall pay the tax on beer imposed under Section 203.01 of this code. (b) The tax is...
• Texas Section 203.04 - Tax On Unsalable Beer
  No tax imposed under Section 203.01 of this code may be imposed or collected on beer that for any reason has been found and declared...
• Texas Section 203.05 - Exemption From Tax
  (a) No tax may be collected on beer: (1) shipped out of this state for consumption outside of this state; (2) sold aboard ships for...
• Texas Section 203.06 - Excess Tax
  A manufacturer or distributor is entitled to a refund or credit on future tax payment for any excess tax on beer paid through oversight, mistake,...
• Texas Section 203.07 - Claims For Refunds
  (a) The commission or administrator shall prescribe by rule for the claiming of tax refunds and credits authorized under this chapter, including provisions as to...
• Texas Section 203.09 - Statements
  (a) The commission may require manufacturers of beer manufactured in this state or imported into this state, importers, and distributors to provide information as to...
• Texas Section 203.10 - Payment Of Taxes; Discount
  The tax on beer shall be paid by a remittance payable to the comptroller and forwarded with any required sworn statements of taxes due to...
• Texas Section 203.11 - Evidence In Suit
  In a suit brought to enforce the collection of tax due on beer manufactured in or imported into this state, a certificate by the commission...
• Texas Section 203.12 - Tax Liability
  A person possessing beer on which the tax is delinquent is liable for the delinquent taxes in addition to the criminal penalties. Acts 1977, 65th...
• Texas Section 203.13 - Summary Suspension
  (a) The commission may summarily suspend, without a hearing, the license of a licensee who fails to file a report or return or to make...

Last modified: September 28, 2016