OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

Ron. Bertml-d,MQIlnistrator TexauLlquoT QmtrdBoard Austin,

Texas Dspr Slrr opinion Ho. o-low Ret Tranrporting

unetalapad

twr to destination

owstds gem+. Thinwill acknowl6@0 noolp%si ounlotter or hmubrr 10, 1989, in rhfob jau ouIm&tt -k fOU=h5 faots **rar** OUT Oansidoratlioal ub an sodit OS Se80 tP Tomha in whtoh S-he to hiwe mold tied **out** of **the whlah,,**  **6!aowits**

~UUtributer~rwoedr xaa aonutaotumr and beer. 

## haa tt en hia pa-tand r6ttvae to tha **rtato,**

## 824

**Hon. Bert**  **Ford,** Adralnlstrator, **Page 8** 

*In makingthe audit abovemclntloned the question

ulrsa aa to whethartaxeson the beer abovementioned are due the &ate a6 bsing o first eale,dit?&ributlon, rto.wlthln the Stateof Texas (LII oontomplatod

by Arti~lr XI, Soac err(a),

and ae to whethar'or not the law **aontsnplatoa** that uuoh boormuat be rtamped and a olalm 

### forrefundmado.*
From auah faat,r

JOU 4ealroour opinionon two questions

thereinaf'ter

atatodea followat
“First. Are 

## taxer on the beer in qwrtlon duo the Stateof Toaa9
w8aoond. Dow the law require **that beora**  underai~atmatanoas above nentionod ed by tha m&nWaoturorrr, and ii ao ia

be stampho en- ~tltled to a zorund

### for ths ata~@aao asodPw

8oot:on (al) o? Artlolr 667-66, m- -of ham, reads: ;I.~.,

"(1) On bsormanuf~otuxvd in this Stato %2E~*ti?%~e%:&fi:z z!ll re8tprlmM.ly upon the auut~aoturor, and it 18 herebydoelarod

to bo unlawful

rcir #iny amwfaoturer to trawport my beor OT ,todonliver to any pernon any baor **to** .Be tranaportod awny frw the bmexy c$ said PaDUiaatuxal!ualam and 

### until

taxha8 

### ilrgt

beea pala **and** Mxi tax stamp evitlonoing sw,h payment ha8 besa fMit &l.xod end oaaoollod a6 roat&wd

br this

**80atPon** (f) or Axtfole 667~as, 8?,.~ -?c -btnss.-of Temm, **readbt** ‘f-’

“li) It shallb4 unlawful to ‘trlulspert 4x3 dee0lnabions tn thfs ItPbata any~be~or

upen nfitohtax has sot beenpaid and sush peiyawtwl5mwsd by &tespr

affixeda:td

oanoellad

(18 **nquirod by**  **Zen.** Beotion (5) ot the aboosml?tlole resde~ ***la) IIP**  any **poraon htm**  paid **the** tax on eny beor and atfixoatan ataarpa 00 the eontainorn~hereot

and thmmfter oadd bosr 18 rshippul

out of Texas tax oonaumptlon, ft al~im for retundtmg b,r

ma&a upOn payi- a fss ot Plw 2ollare(46) to tha Beard at tlie the ana ia the

mawor pre#oAbod by the Boiwd or AdUlaaiblafrntor.

80 muah of any i\nrde derived horeundet

rra say ba naoanuery, an% to emsed two &I per eat thsreof, is hereby ~ppropriaterl tor crueh

~urpo(~o~

The Eoard

mf@ p&wmu&ate rulesana rQf?ulations ~enorullg

f0-r tho entoro8wnt ,Q?

thfr grovirlon.
It ts olwrly 6toen

& .Saotion

(al,aupra~

th8t **it WID**  **6he** intent3on of the Logielatum to liold the **moau Xtiblo**  **for. tho**  **oagwnt af**  **the tana**  **tsl** The 

### Z4igial*ture mw 

### tit,

howvet, to 6be 

### requipmant

thattax staws be removedfrtmQhabaWery boor’ “bo$n&- this 

### 8fata.

* trsnqortad Phorefroa to a golnt autsidi o#2nd 814 and eutirarltier therein

citaQ tao numrou8 for citation

heroin. The lew &an not requirethat beer be trune9ortsd outside

the Liteta

in a pwrtiwlar !dmnner or by aup partfotikr

moi?e

**0r** oonwyentto. Pt awselypmvldes en axeeption

**tithia** whloh **ths** mnaufaoturer mmt olenrlg

bring hlmaelr la Ordo? to evold 6bbe pemont as taxem. xr (I Texas menufaottwsr

aellvors

heer to R trwk operator rho lldvleea th8t ho will deliver the mime bevmd %h# bouaderiae ot this **f&to** and **there** is no pmf.thr:t it uea eotually &one, the aanuteoture?

ha% not browht hiMali rithinthe excreptlon
**and** is lirjble

for the pq?men$

or the tat inqmsed

by law. He awet heve oemrete, dsiinlte evidearta

that the beer in quaot:on tilt aoaslgml to, end aotually dellfvsrsd

beyond the borderaat this State.

%NI advised

thst the mrtnifnotwsr hea no aoou

## mentnry

9roni **in** his file thet emid beer WPB sotuelly trcineportoa bemml the boundaries of Tom#. Under suoh etatemat id?

Potin, we ooablude

that thu **Tan8 menuteoWmr**  htw not **bratgbt** hiarnlf wlt'hin the 

### l mrpfion provided **h** the Bttttpte

wU.Ohrt the teat

in queahion

is Uue to tbo 22

tee of ZbxlLts.

In lmutr to iour awe* queatioa, we oanoludr, that baqf,lwng trempertsd uudert&a oitouwtanee~cot out in your latter,

must be first etambged by the nteaUi8uttmm. Xi t&s meauiloturor thereafter brlnge h$meU withintbo tax exawfion INttuta by afferlng

pmof thut suohbeerwas aotwllp fmneporfedbe+ordl the bordera oi Tsxau, he ray eliaim hia roruatl

under the p~laian0 or thation (g) aupra.

very truly yours