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Texas Alcoholic Beverage Code

§ 203.07 — CLAIMS FOR REFUNDS

AL § 203.07Title 5. TAXATION · Ch. 203. MALT BEVERAGE TAX

Statute text

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(a)The commission or administrator shall prescribe by rule for the claiming of tax refunds and credits authorized under this chapter, including provisions as to the time and manner for claiming the refunds and credits.
(b)Necessary funds from the collection of the malt beverages tax before it is allocated may be appropriated for the payment of malt beverages tax refunds. 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. 375, eff. September 1, 2021.

Source: Texas Alcoholic Beverage Code § 203.07 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.