OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Ron. Bert ml-d, MQIlnistrator 

TexauLlquoT QmtrdBoard 

Austin, Texas 

Dspr Slrr 

opinion Ho. o-low 

Ret Tranrporting unetalapad twr to 

destination owstds gem+. 

Thin will acknowl6@0 noolp%si ounlotter 

or hmubrr 10, 1989, in rhfob jau ouIm&t t -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 making the audit above mclntloned the 

question ulrsa aa to whethar taxes on the 

beer above mentioned are due the &ate a6 bsing o first eale, dit?&ributlon, rto. wlthln 

the State of Texas (LII oontomplatod by Arti~lr 

XI, Soac err(a), and ae to whethar'or not the 

law aontsnplatoa that uuoh boor muat be rtamped and a olalm for refund mado.* 

From auah faat,r JOU 4ealro our opinion on two 

questions thereinaf'ter atatod ea followat 

“First. Are taxer on the beer in qwrtlon 

duo the State of Toaa9 

w8aoond. Dow the law require that beora 

under ai~atmatanoas above nentionod 

ed by tha m&nWaoturorrr, and ii ao ia 

be stampho en- 

~tltled to a zorund for ths ata~@a ao asodPw 

8oot:on (al) o? Artlolr 667-66, m- 

-of ham, reads: 

;I.~., 

"(1) On bsor manuf~otuxvd in this Stato 

%2E~*ti?%~e%:&fi:z z!ll 

re8t prlmM.ly upon the auut~aoturor, and it 

18 hereby doelarod to bo unlawful rcir #iny 

amwfaoturer to trawport my beor OT ,to donliver to any pernon any baor to .Be tranaportod 

awny frw the bmexy c$ said PaDUiaatuxal! ualam and until tax ha8 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 shall b4 unlawful to ‘trlulspert 4x3 

dee0lnabions tn thfs ItPbata any~be~or upen nfitoh 
tax has sot been paid and sush peiyawt wl5mwsd by &tespr affixed a:td oanoellad (18 

nquirod by Zen. 

Beotion (5) ot the aboos ml?tlole resde~ 

*la) IIP any poraon htm paid the tax on 

eny beor and atfixoa tan ataarpa 00 the eontainorn ~hereot and thmmfter oadd bosr 18 

rshippul out of Texas tax oonaumptlon, ft al~im 

for retund tmg 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 rules ana 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 moauXtiblo for. tho oagwnt af the tana tslThe Z4igial*ture mw tit, howvet, to 

6be requipmant that tax staws be 

removed frtmQhabaWery 

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 require that beer be trune9ortsd outside the Liteta in a pwrtiwlar !dmnner or by aup 

partfotikr moi?e 0r oonwyentto. Pt awsely pmvldes 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 rithin the 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 bordera at this State. 

%NI advised thst the mrtnifnotwsr hea no aooumentnry 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 l mutr to iour awe* queatioa, we oanoludr, 

that baqf, lwng trempertsd uuder t&a oitouwtanee~ cot 

out in your latter, must be first etambged by the nteaUi8uttmm. 

Xi t&s meauiloturor thereafter brlnge h$meU within tbo 

tax exawfion INttuta by afferlng pmof thut suoh beer was 

aotwllp fmneporfed be+ordl the bordera oi Tsxau, he ray 

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

very truly yours