Texas Alcoholic Beverage Code
§ 201.11 — TAX CREDITS AND REFUNDS
AL § 201.11Title 5. TAXATION · Ch. 201. LIQUOR TAXES · Art. A. TAX ON LIQUOR
Statute text
View on sourceThe commission shall provide by rule for the equitable and final disposition of tax refunds or credits when liquor tax is overpaid or paid by mistake. It shall prescribe the time and manner for filing claims for credits and refunds and provide appropriate forms.
Legislative history
Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977.