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Texas Alcoholic Beverage Code

§ 203.04 — TAX ON UNSALABLE MALT BEVERAGES

AL § 203.04Title 5. TAXATION · Ch. 203. MALT BEVERAGE TAX

Statute text

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No tax imposed under Section 203.01 may be imposed or collected on malt beverages that for any reason have been found and declared to be unsalable by the commission or administrator. A brewer or distributor is entitled to a refund of any tax the brewer or distributor has paid on unsalable malt beverages. Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by:

Legislative history

Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 372, eff. September 1, 2021.

Source: Texas Alcoholic Beverage Code § 203.04 from the Texas Constitution and Statutes (Texas Legislature) (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.