Texas Alcoholic Beverage Code

§ 201.76 — REFUNDS

AL § 201.76Title 5. TAXATION · Ch. 201. LIQUOR TAXES · Art. C. STAMPS

Statute text

(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 by a duly authorized representative of the commission who inspected the shipment;

(2)stamped liquor has been destroyed, on certification by a duly authorized representative of the commission that the liquor has been destroyed;

(3)a person who has been authorized to purchase tax stamps and is in possession of unused tax stamps on discontinuation of business; and

(4)tax stamps of improper value have been erroneously affixed to a bottle or container of liquor and those tax stamps have been destroyed in a manner prescribed by the commission.

(b)To obtain a refund under this section, it must be shown that the tax stamps for which a refund is asked were purchased from the commission and that the refund is made to a person authorized to purchase tax stamps from the commission. No other refunds for tax stamps are allowed.

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Legislative history

Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1995, 74th Leg., ch. 280, Sec. 3, eff. Sept. 1, 1995.