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Texas Alcoholic Beverage Code

§ 62.015 — IMPORTATION OF MALT BEVERAGES FOR MANUFACTURE

AL § 62.015Title 3. LICENSES AND PERMITS · Part B. LICENSES · Ch. 62. BREWER'S LICENSE

Statute text

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(a)The holder of a brewer's license may:
(1)import for manufacturing purposes malt beverages from the holder of a nonresident brewer's license; and
(2)mix and blend malt beverages imported under Subdivision (1) and bottle and sell the resultant product.
(b)The state tax on malt beverages imported for manufacturing purposes does not accrue until:
(1)the malt beverages have been used for manufacturing purposes; and
(2)the resultant product has been placed in containers for sale.

Legislative history

Added by Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 209(b), eff. September 1, 2021.

Source: Texas Alcoholic Beverage Code § 62.015 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.