Texas Alcoholic Beverage Code Title 5, Chapter 206 - Provisions Generally Applicable To Taxation

• Texas Section 206.01 - Records
  (a) A permittee who distills, rectifies, manufactures, or receives any liquor shall make and keep a record of each day's production or receipt of liquor...
• Texas Section 206.02 - Proof Of Taxes Due
  In a suit or claim by the attorney general for taxes due, he may attach or file as an exhibit a report or audit of...
• Texas Section 206.03 - Importation Without Tax Stamp
  A person commits an offense if he imports or transports liquor into this state without the proper state tax stamps affixed to the containers if...
• Texas Section 206.04 - Jurisdiction Ceded To Federal Government
  (a) No person may transport or ship or cause to be transported or shipped any alcoholic beverage into any area in this state in which...
• Texas Section 206.05 - Unmutilated Stamps
  No person may possess, buy, sell, or offer to buy or sell any empty carton, case, package, keg, barrel, bottle, or any other kind of...
• Texas Section 206.06 - Forgery Or Counterfeiting
  (a) In this section, "counterfeit" or "forged" means printed, manufactured or made by, or under the direction of, or issued, sold, or circulated by a...
• Texas Section 206.07 - Payment Of Tax By Mail
  (a) The payment of any tax imposed by this code is timely made if not later than the date on which payment is due the...
• Texas Section 206.08 - Coordination Of Audits
  (a) Before the commission makes a demand to a licensee or permittee for any taxes due, as established by an audit, the commission shall: (1)...
• Texas Section 206.09 - Contests Of Taxable Amounts Owed
  (a) A licensee or permittee contesting the amount of taxes owed, after receiving a demand for payment of taxes due from the commission, is entitled...

Last modified: September 28, 2016