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Texas Alcoholic Beverage Code

§ 203.06 — EXCESS TAX

AL § 203.06Title 5. TAXATION · Ch. 203. MALT BEVERAGE TAX

Statute text

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A 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.

Source: Texas Alcoholic Beverage Code § 203.06 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.