Texas Alcoholic Beverage Code

§ 201.10 — EXCESS TAX

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

AL § 201.10Title 5. TAXATION · Ch. 201. LIQUOR TAXES · Art. A. TAX ON LIQUOR

Statute text

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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, or miscalculation.

Legislative history

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