reglab/housing_qa huggingface dataset:
TX Alco Bev Code § 107.07 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 4 - Regulatory and Penal Provisions|Chapter 107 - Transportation and Importation|Section 107.07. Importation for Personal Use; Importation by Railroad Companies

Sec. 107.07.  IMPORTATION FOR PERSONAL USE;  IMPORTATION BY RAILROAD COMPANIES.  (a)  A person may import not more than 24 12-ounce bottles or an equivalent quantity of malt beverages, 3 gallons of wine, and 1 gallon of distilled spirits for the person's own personal use without being required to hold a permit.   A person importing alcoholic beverages into the state under this subsection must pay the state tax on alcoholic beverages and an administrative fee of $3 and must affix the required tax stamps.  No minor and no intoxicated person may import any alcoholic beverages into the state.  A person importing alcoholic beverages under this subsection must personally accompany the alcoholic beverages as the alcoholic beverages enter the state.  A person may not use the exemptions set forth in this subsection more than once every thirty days.(b)  Repealed by Acts 2011, 82nd Leg., R.S., Ch. 157, Sec. 3, eff. September 1, 2011.(c)  Repealed by Acts 2011, 82nd Leg., R.S., Ch. 157, Sec. 3, eff. September 1, 2011.(d)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 410(a)(17), eff. September 1, 2021.(e)  The administrative fees collected under this section shall be used by the commission for the administrative costs of enforcing the requirements of Subsection (a).(f)  Except as provided by Chapter 54, any person in the business of selling alcoholic beverages in another state or country who ships or causes to be shipped any alcoholic beverage directly to any Texas resident under this section is in violation of this code.(g)  In computing the total amount of taxes and administrative fees to be collected on alcoholic beverages imported by a person into the state for personal use, the commission may round the amount up to the nearest quarter of a dollar.|Acts 1977, 65th Leg., p. 518, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1981, 67th Leg., p. 258, ch. 107, Sec. 14, eff. Sept. 1, 1981;  Acts 1981, 67th Leg., p. 2212, ch. 515, Sec. 2, eff. Aug. 31, 1981;  Acts 1985, 69th Leg., ch. 285, Sec. 12, eff. Sept. 1, 1986;  Acts 1985, 69th Leg., ch. 462, Sec. 13, eff. Sept. 1, 1986;  Acts 1986, 69th Leg., 3rd C.S., ch. 9, Sec. 1, eff. Sept. 30, 1986;  Acts 1987, 70th Leg., ch. 495, Sec. 2, eff. Aug. 31, 1987;  Acts 1995, 74th Leg., ch. 135, Sec. 1, eff. Aug. 28, 1995.Amended by: Acts 2005, 79th Leg., Ch. 36 (S.B. 877), Sec. 3, eff. May 9, 2005.Acts 2005, 79th Leg., Ch. 792 (S.B. 269), Sec. 1, eff. September 1, 2005.Acts 2011, 82nd Leg., R.S., Ch. 157 (H.B. 1936), Sec. 1, eff. September 1, 2011.Acts 2011, 82nd Leg., R.S., Ch. 157 (H.B. 1936), Sec. 3, eff. September 1, 2011.Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 410(a)(17), eff. September 1, 2021.|
TX Alco Bev Code § 107.08 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 4 - Regulatory and Penal Provisions|Chapter 107 - Transportation and Importation|Section 107.08. Transportation of Beverages for Personal Consumption

Sec. 107.08.  TRANSPORTATION OF BEVERAGES FOR PERSONAL CONSUMPTION.  A person who purchases an alcoholic beverage for the person's own consumption may personally transport it from a place where its sale is legal to a place where its possession is legal without holding a license or permit.|Acts 1977, 65th Leg., p. 518, ch. 194, Sec. 1, eff. Sept. 1, 1977.Amended by: Acts 2019, 86th Leg., R.S., Ch. 849 (H.B. 2791), Sec. 1, eff. September 1, 2019.|
TX Alco Bev Code § 107.09 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 4 - Regulatory and Penal Provisions|Chapter 107 - Transportation and Importation|Section 107.09. Single Invoice Authorized

Sec. 107.09.  SINGLE INVOICE AUTHORIZED.  If the holder of a general or branch distributor's license also holds a wholesaler's or general class B wholesaler's permit, a written statement or invoice required as evidence of the sale of malt beverages or liquor may be on the same business form that is designed to reflect the sale of both liquor and malt beverages, if all information required by this code to be shown on a statement or invoice is reflected on the form and all other records required by this code are maintained.|Added by Acts 1993, 73rd Leg., ch. 934, Sec. 83, eff. Sept. 1, 1993.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 334, eff. September 1, 2021.|
TX Alco Bev Code § 107.10 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 4 - Regulatory and Penal Provisions|Chapter 107 - Transportation and Importation|Section 107.10. Transportation of Wine Coolers or Spirit Coolers

Sec. 107.10.  TRANSPORTATION OF WINE COOLERS OR SPIRIT COOLERS.  (a)  A holder of a wholesaler's or general class B wholesaler's permit may transport and sell wine coolers without a prior order if the holder complies with the provisions of this code and rules of the commission applicable to the transportation and sale of malt beverages by a holder of a distributor's license.(b)  A holder of a wholesaler's permit may transport and sell spirit coolers without a prior order if the holder complies with the provisions of this code and rules of the commission applicable to the transportation and sale of malt beverages by a holder of a distributor's license.|Added by Acts 1993, 73rd Leg., ch. 934, Sec. 83, eff. Sept. 1, 1993.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 335, eff. September 1, 2021.|
TX Alco Bev Code § 107.11 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 4 - Regulatory and Penal Provisions|Chapter 107 - Transportation and Importation|Section 107.11. Importation of Personal Collection

Sec. 107.11.  IMPORTATION OF PERSONAL COLLECTION.  (a)  A person who is relocating a household may import, or contract with a motor carrier or another person to import, a personal malt beverage, wine, or distilled spirit collection as a part of that person's household goods.(b)  Section 107.07 does not apply to a person who is importing a personal malt beverage, wine, or distilled spirit collection under Subsection (a).|Added by Acts 1993, 73rd Leg., ch. 934, Sec. 83, eff. Sept. 1, 1993.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 157 (H.B. 1936), Sec. 2, eff. September 1, 2011.|
TX Alco Bev Code § 203.01 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 203 - Malt Beverage Tax|Section 203.01. Tax on Malt Beverages

Sec. 203.01.  TAX ON MALT BEVERAGES.  A tax is imposed on the first sale of malt beverages brewed in this state or imported into this state at the rate of six dollars per barrel.|Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 14, eff. Oct. 2, 1984.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 369, eff. September 1, 2021.|
TX Alco Bev Code § 203.02 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 203 - Malt Beverage Tax|Section 203.02. "First Sale"

Sec. 203.02.  "FIRST SALE".  In this chapter, "first sale" means:(1)  the first actual sale of malt beverages:(A)  by the holder of a distributor's license or by the holder of a brewer's license acting under the authority of Section 62A.02, to:(i)  a permittee or licensee authorized to sell to ultimate consumers;(ii)  a local distributor permittee; or(iii)  a private club registration permittee; or(B)  by a brewpub licensee to a consumer or a permittee or licensee authorized to sell malt beverages to ultimate consumers; or(2)  the importation of malt beverages under Section 107.07.|Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 15, eff. Oct. 2, 1984.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 25, eff. September 1, 2013.Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 370, eff. September 1, 2021.|
TX Alco Bev Code § 203.03 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 203 - Malt Beverage Tax|Section 203.03. Duty to Pay Tax; Due Date

Sec. 203.03.  DUTY TO PAY TAX;  DUE DATE.  (a)  The licensee making the taxable first sale shall pay the tax on malt beverages imposed under Section 203.01.(b)  The tax is due and payable on the 15th day of the month following the month in which the taxable first sale occurs, together with a report on the tax due.(c)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013.(d)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013.(e)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013.|Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 16, eff. Oct. 2, 1984.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.05, eff. September 28, 2011.Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 1(5), eff. June 14, 2013.Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 371, eff. September 1, 2021.|
TX Alco Bev Code § 203.04 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 203 - Malt Beverage Tax|Section 203.04. Tax on Unsalable Malt Beverages

Sec. 203.04.  TAX ON UNSALABLE MALT BEVERAGES.  No tax imposed under Section 203.01 may be imposed or collected on malt beverages that for any reason have been found and declared to be unsalable by the commission or administrator.  A brewer or distributor is entitled to a refund of any tax the brewer or distributor has paid on unsalable malt beverages.|Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 372, eff. September 1, 2021.|
TX Alco Bev Code § 203.05 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 203 - Malt Beverage Tax|Section 203.05. Exemption From Tax

Sec. 203.05.  EXEMPTION FROM TAX.  (a)  No tax may be collected on malt beverages:(1)  shipped out of this state for consumption outside of this state;(2)  sold aboard ships for ship's supplies; or(3)  shipped to any installation of the national military establishment under federal jurisdiction for consumption by military personnel on that installation.(b)  The commission shall provide forms on which distributors and brewers may claim these exemptions from the tax on malt beverages.(c)  Repealed by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984.|Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 373, eff. September 1, 2021.|
TX Alco Bev Code § 203.06 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 203 - Malt Beverage Tax|Section 203.06. Excess Tax

Sec. 203.06.  EXCESS TAX.  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: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 374, eff. September 1, 2021.|
TX Alco Bev Code § 203.07 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 203 - Malt Beverage Tax|Section 203.07. Claims for Refunds

Sec. 203.07.  CLAIMS FOR REFUNDS.  (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: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 375, eff. September 1, 2021.|
TX Alco Bev Code § 203.09 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 203 - Malt Beverage Tax|Section 203.09. Statements

Sec. 203.09.  STATEMENTS.  (a)  The commission may require brewers of malt beverages brewed in this state or imported into this state, importers, and distributors to provide information as to purchases, sales, and shipments to enable the commission to collect the full amount of the malt beverages tax due.  No brewer, importer, or distributor may fail or refuse to furnish the information.(b)  The commission may seize or withhold from sale the manufacturer's, importer's, or distributor's malt beverages for failure or refusal to supply the information required under Subsection (a) or to permit the commission to make an investigation of pertinent records whether inside or outside this state.|Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 376, eff. September 1, 2021.|
TX Alco Bev Code § 203.10 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 203 - Malt Beverage Tax|Section 203.10. Payment of Taxes; Discount

Sec. 203.10.  PAYMENT OF TAXES; DISCOUNT.  The tax on malt beverages shall be paid by a remittance payable to the comptroller and forwarded with any required sworn statements of taxes due to the commission in Austin on or before the due date.  A discount of two percent of the amount due shall be withheld by the permittee or licensee for keeping records, furnishing bonds, and properly accounting for the remittance of the tax due.  No discount is permitted if the tax is delinquent at the time of payment.|Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 1.06, eff. Sept. 1, 1997.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 377, eff. September 1, 2021.|
TX Alco Bev Code § 203.11 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 203 - Malt Beverage Tax|Section 203.11. Evidence in Suit

Sec. 203.11.  EVIDENCE IN SUIT.  In a suit brought to enforce the collection of tax due on malt beverages brewed in or imported into this state, a certificate by the commission or administrator showing the delinquency is prima facie evidence of:(1)  the levy of the tax or the delinquency of the stated amount of tax and penalty; and(2)  compliance by the commission with the provisions of this code in relation to the computation and levy of the tax.|Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 378, eff. September 1, 2021.|
TX Alco Bev Code § 203.12 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 203 - Malt Beverage Tax|Section 203.12. Tax Liability

Sec. 203.12.  TAX LIABILITY.  A person possessing malt beverages on which the tax is delinquent is liable for the delinquent taxes in addition to the criminal penalties.|Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 379, eff. September 1, 2021.|
TX Alco Bev Code § 203.13 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 203 - Malt Beverage Tax|Section 203.13. Summary Suspension

Sec. 203.13.  SUMMARY SUSPENSION.  (a)  The commission may summarily suspend, without a hearing, the license of a licensee who fails to file a report or return or to make a tax payment required by this subchapter.  Chapter 2001, Government Code does not apply to the commission in the enforcement and administration of this section.(b)  A suspension under this section takes effect on the third day after the date the notice of suspension is given.  The notice shall be given to the licensee or the licensee's agent or employee by registered or certified mail if not given in person.(c)  The commission shall terminate a suspension made under this section when the licensee files all required returns and makes all required tax payments that are due.|Added by Acts 1993, 73rd Leg., ch. 934, Sec. 98, eff. Jan. 1, 1994.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995.|
TX Alco Bev Code § 204.02 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 204 - Bonds|Section 204.02. Form and Conditions

Sec. 204.02.  FORM AND CONDITIONS.  (a)  A bond required under this chapter must be executed with the permittee or licensee as principal, a qualified surety company doing business in this state as surety, and the state as payee.  All bonds of permittees must be payable in Travis County.(b)  The bond must be conditioned as required by the commission.  Bonds required of permittees must be conditioned that as long as the applicant holds the permit he will not violate any law of this state relating to the traffic in or transportation, sale, or delivery of liquor or any valid rule of the commission.  The bonds of permittees who are required to account for taxes and fees must also be conditioned that the permittee will account for and pay all permit fees and taxes levied by this code.(c)  The form of all bonds must be approved by the attorney general.(d), (e) Repealed by Acts 1993, 73rd Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994.|Acts 1977, 65th Leg., p. 541, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1977, 65th Leg., p. 1184, ch. 453, Sec. 12, eff. Sept. 1, 1977;  Acts 1993, 73rd Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994.|
TX Alco Bev Code § 204.03 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 204 - Bonds|Section 204.03. Amount of Bond

Sec. 204.03.  AMOUNT OF BOND.  (a)  The commission or administrator shall set the amount of all bonds required under this chapter.(b)  Repealed by Acts 1993, 73rd Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994.(c)  Bonds of other permittees, except those permittees covered by Subsection (d) of this section, may not be set at an amount less than $1,000 or more than $25,000.(d)  Bonds, letters of credit, or certificates of deposit to insure the payment of the tax on distilled spirits imposed by Section 201.03, the tax on vinous liquor imposed by Section 201.04, or the tax on malt beverages imposed by Section 203.01, shall be set at an amount that will protect the state against the anticipated tax liability of the principal for any six-week period.|Acts 1977, 65th Leg., p. 541, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1977, 65th Leg., p. 1184, ch. 453, Sec. 13, eff. Sept. 1, 1977;  Acts 1993, 73rd Leg., ch. 934, Sec. 100, eff. Sept. 1, 1993;  Acts 1993, 73rd Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 381, eff. September 1, 2021.|
TX Alco Bev Code § 204.04 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 204 - Bonds|Section 204.04. Multiple Permits, One Bond

Sec. 204.04.  MULTIPLE PERMITS, ONE BOND.  If another permit is required, incidental to the operation of a business for which a basic permit is procured, the commission may accept one bond to support all of the permits.  The commission shall determine the amount of the bond.|Acts 1977, 65th Leg., p. 542, ch. 194, Sec. 1, eff. Sept. 1, 1977.|
TX Alco Bev Code § 204.05 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 204 - Bonds|Section 204.05. Cancellation of Bond

Sec. 204.05.  CANCELLATION OF BOND.  The commission may not cancel a surety bond until the surety company has paid and discharged in full all of its liabilities on the bond to the state as of the date of cancellation.|Acts 1977, 65th Leg., p. 542, ch. 194, Sec. 1, eff. Sept. 1, 1977.|
TX Alco Bev Code § 204.07 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 204 - Bonds|Section 204.07. Waiver of Bond Requirement

Sec. 204.07.  WAIVER OF BOND REQUIREMENT.  The commission may waive the requirement that a licensee or permittee furnish a bond under this chapter if the commission by rule determines the submission of the bond is no longer necessary.|Added by Acts 2001, 77th Leg., ch. 751, Sec. 1, eff. Sept. 1, 2001.|
TX Alco Bev Code § 205.02 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 205 - Revenue Allocation|Section 205.02. Disposition of Receipts

Sec. 205.02.  DISPOSITION OF RECEIPTS.   Text of (a) as amended by Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 12 (a)  After allocation of funds to defray administrative expenses as provided in the current departmental appropriations act, receipts from the sale of tax stamps and funds derived from taxes on distilled spirits, wine, beer, and ale and malt liquor shall be deposited in the general revenue fund.  An amount equal to one-fourth of the net revenue shall be transferred to the foundation school fund, and an amount equal to three-fourths of the net revenue shall be credited to the general revenue fund. Text of (a) as amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 22 (a)  After allocation of funds to defray administrative expenses as provided in the current departmental appropriations act, receipts from the sale of tax stamps and funds derived from taxes on distilled spirits, wine, beer, and ale and malt liquor shall be deposited in the general revenue fund.  An amount equal to 5/24ths of the net revenue shall be transferred to the available school fund, an amount equal to 1/24th of the net revenue shall be transferred to the foundation school fund, and an amount equal to three-fourths of the net revenue shall be credited to the general revenue fund.(b)  All revenues derived from the collection of permit or license fees provided for in this code, except fees for temporary licenses, shall be deposited to the credit of the general revenue fund.(c), (d) Repealed by Acts 1993, 73rd Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994.|Acts 1977, 65th Leg., p. 542, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1981, 67th Leg., p. 2254, ch. 540, Sec. 13, eff. Sept. 1, 1981;  Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 12, eff. Sept. 1, 1984;  Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 22, eff. Oct. 2, 1984;  Acts 1985, 69th Leg., ch. 94, Sec. 1, eff. Sept. 1, 1985;  Acts 1993, 73rd Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994.|For expiration of Section 205.03, see Subsection (p).
TX Alco Bev Code § 206.01 (2021)
2021 Texas Statutes|Alcoholic Beverage Code|Title 5 - Taxation|Chapter 206 - Provisions Generally Applicable to Taxation|Section 206.01. Records

Sec. 206.01.  RECORDS.  (a)  A permittee who distills, rectifies, manufactures, or receives any liquor shall make and keep a record of each day's production or receipt of liquor and the amount of tax stamps purchased by the permittee.  A permittee other than a retailer shall make and keep a record of each sale of liquor and to whom the sale is made.  Each transaction shall be entered on the day it occurs.  Permittees shall make and keep any other records required by the commission.  All required records shall be kept available for inspection by the commission or its authorized representatives for at least four years.  All required records may be retained in electronic or microfiche formats and may be retained on or off the premises of the permittee, consistent with the requirements of this section.(b)  No person may fail or refuse to make and retain for at least four years any record required by this section.(c)  No person may fail or refuse to keep any record required by this section open for inspection by the commission or its duly authorized representatives during reasonable office hours.(d)  No person may knowingly, with intent to defraud, make or cause to be made any false entry in any record required by this section or with like intent, alter or cause to be altered any item in one of those records.|Acts 1977, 65th Leg., p. 543, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1993, 73rd Leg., ch. 934, Sec. 102, eff. Sept. 1, 1993;  Acts 2001, 77th Leg., ch. 626, Sec. 1, eff. Sept. 1, 2001.|