Texas Alcoholic Beverage Code
§ 203.06 — EXCESS TAX
AL § 203.06Title 5. TAXATION · Ch. 203. MALT BEVERAGE TAX
Statute text
View on sourceA brewer or distributor is entitled to a refund or credit on future tax payment for any excess tax on malt beverages paid through oversight, mistake, error, or miscalculation. Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by:
Legislative history
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 374, eff. September 1, 2021.