reglab/statecodes huggingface dataset:
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 201 - Liquor Taxes › Subchapter C. Stamps › Section 201.71. Stamps

Sec. 201.71.  STAMPS.  Unless the liquor is exempt from tax or payment has been or is to be made by a permittee in accordance with the provisions of Subchapter A or B of this chapter, the tax levied under Subchapter A or B shall be paid by affixing a stamp or stamps on each bottle or container of liquor.  The stamp shall be affixed in strict accordance with the commission's rules and regulations.
Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 2001, 77th Leg., ch. 191, Sec. 3, eff. Sept. 1, 2001.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 201 - Liquor Taxes › Subchapter C. Stamps › Section 201.72. Duty to Print

Sec. 201.72.  DUTY TO PRINT.  The commission and the board of control shall have engraved or printed the liquor and malt beverage tax stamps required by this code.  The board of control shall let the contracts for the stamps required by this code as provided by law.  The commission shall expend funds necessary to keep an ample supply of stamps on hand.
Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 367, eff. September 1, 2021.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 201 - Liquor Taxes › Subchapter C. Stamps › Section 201.73. Design

Sec. 201.73.  DESIGN.  The commission shall prescribe the design and denomination of the tax stamps.  Each stamp must show the amount of tax for which it evidences payment and shall contain the words "Texas State Tax Paid."
Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 201 - Liquor Taxes › Subchapter C. Stamps › Section 201.74. Operation of Tax Stamp Program

Sec. 201.74.  OPERATION OF TAX STAMP PROGRAM.  (a)  The commission is responsible for the custody and sale of tax stamps and for the proceeds of the sales.
(b)  The commission may sell tax stamps only to a person designated by the commission.
(c)  The commission may designate any state or national bank in this state as its agent to deliver and collect for any tax stamps and to remit the sale proceeds to it.
(d)  Invoices for tax stamps shall be issued by the commission in duplicate and numbered consecutively.  The original of the invoice shall be forwarded to the purchaser or to the person in whose care it may be sent for the benefit of a qualified purchaser.  The second copy shall be kept by the commission.
(e)  The commission shall keep a permanent record of all tax stamps received and sold.  This record shall provide a perpetual inventory of all tax stamps and their disposition.
Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1995, 74th Leg., ch. 280, Sec. 1, eff. Sept. 1, 1995.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 201 - Liquor Taxes › Subchapter C. Stamps › Section 201.75. Delivery of Stamps

Sec. 201.75.  DELIVERY OF STAMPS.  The commission shall prescribe the manner in which tax stamps are delivered to its inspectors in charge of ports of entry.
Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1995, 74th Leg., ch. 280, Sec. 2, eff. Sept. 1, 1995.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 201 - Liquor Taxes › Subchapter C. Stamps › Section 201.76. Refunds

Sec. 201.76.  REFUNDS.  (a)  The commission may make refunds for tax stamps in all cases where:
(1)  stamped liquor is returned to the distillery or manufacturer, on certification by a duly authorized representative of the commission who inspected the shipment;
(2)  stamped liquor has been destroyed, on certification by a duly authorized representative of the commission that the liquor has been destroyed;
(3)  a person who has been authorized to purchase tax stamps and is in possession of unused tax stamps on discontinuation of business;  and
(4)  tax stamps of improper value have been erroneously affixed to a bottle or container of liquor and those tax stamps have been destroyed in a manner prescribed by the commission.
(b)  To obtain a refund under this section, it must be shown that the tax stamps for which a refund is asked were purchased from the commission and that the refund is made to a person authorized to purchase tax stamps from the commission.  No other refunds for tax stamps are allowed.
(c)  Sufficient funds to pay refunds for tax stamps may be appropriated from the revenue derived from the sale of the tax stamps before that revenue has been allocated.
Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1995, 74th Leg., ch. 280, Sec. 3, eff. Sept. 1, 1995.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 201 - Liquor Taxes › Subchapter C. Stamps › Section 201.77. Who May Purchase Stamps

Sec. 201.77.  WHO MAY PURCHASE STAMPS.  The commission shall designate those permittees or other persons entitled to purchase state tax stamps.
Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 201 - Liquor Taxes › Subchapter C. Stamps › Section 201.78. Stamps for Wine

Sec. 201.78.  STAMPS FOR WINE.  Tax stamps for wine shall be issued in multiples of the rate assessed for each pint and for each one-tenth of a gallon.
Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 201 - Liquor Taxes › Subchapter C. Stamps › Section 201.79. Alternative Method of Collecting Tax on Wine

Sec. 201.79.  ALTERNATIVE METHOD OF COLLECTING TAX ON WINE.  The commission may provide by rule an alternative method of collecting the tax on wine.  That method may dispense with the use of tax stamps.
Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 201 - Liquor Taxes › Subchapter C. Stamps › Section 201.80. Exemption

Sec. 201.80.  EXEMPTION.  The commission may prescribe by order special rules for the payment of the tax imposed by Subchapter A or B of this chapter in any circumstance that in the judgment of the commission creates an emergency or makes it impractical to require the affixing of tax stamps.
Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 201 - Liquor Taxes › Subchapter C. Stamps › Section 201.81. Stamps for Distilled Spirits

Sec. 201.81.  STAMPS FOR DISTILLED SPIRITS.  Tax stamps for distilled spirits may be issued only in multiples of the rate assessed each half-pint, except that when distilled spirits are contained in containers of one-tenth of a gallon, tax stamps shall be issued at the assessed rate for each type of distilled spirit.
Acts 1977, 65th Leg., p. 534, ch. 194, Sec. 1, eff. Sept. 1, 1977.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 201 - Liquor Taxes › Subchapter C. Stamps › Section 201.82. Imported Distilled Spirits; Federal Stamp

Sec. 201.82.  IMPORTED DISTILLED SPIRITS;  FEDERAL STAMP.  A container of distilled spirits that has a federal liquor strip stamp attached or that has been imported from a foreign country is subject to taxation and must have the appropriate state tax stamp for distilled spirits affixed to it, unless it is taxed under the reporting system.
Acts 1977, 65th Leg., p. 535, ch. 194, Sec. 1, eff. Sept. 1, 1977.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 206 - Provisions Generally Applicable to Taxation › Section 206.02. Proof of Taxes Due

Sec. 206.02.  PROOF OF TAXES DUE.  In a suit or claim by the attorney general for taxes due, he may attach or file as an exhibit a report or audit of a permittee or licensee with an affidavit made by the administrator or his representative stating that the taxes shown to be due by the report or audit are past due and unpaid and that all payments and credits have been allowed.  Unless the opposing party files an answer in the same form and manner as required by Rule 185, Texas Rules of Civil Procedure, the audit or report constitutes prima facie evidence of the taxes due.  The provisions of Rule 185 are applicable to a suit to collect taxes under this section.
Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1, 1977.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 206 - Provisions Generally Applicable to Taxation › Section 206.03. Importation Without Tax Stamp

Sec. 206.03.  IMPORTATION WITHOUT TAX STAMP.  A person commits an offense if he imports or transports liquor into this state without the proper state tax stamps affixed to the containers if the liquor is consigned to, intended for delivery to, or being transported to a person or place inside this state unless the liquor is consigned to a holder of a permit authorizing the importation of liquor.
Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1, 1977.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 206 - Provisions Generally Applicable to Taxation › Section 206.04. Jurisdiction Ceded to Federal Government

Sec. 206.04.  JURISDICTION CEDED TO FEDERAL GOVERNMENT.  (a)  No person may transport or ship or cause to be transported or shipped any alcoholic beverage into any area in this state in which the state has ceded police jurisdiction to the federal government or any of its agencies unless the containers or packages holding those alcoholic beverages have a Texas tax stamp affixed if required by this code.
(b)  Common carriers are not required to see that tax stamps are affixed.
Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1, 1977.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 206 - Provisions Generally Applicable to Taxation › Section 206.05. Unmutilated Stamps

Sec. 206.05.  UNMUTILATED STAMPS.  No person may possess, buy, sell, or offer to buy or sell any empty carton, case, package, keg, barrel, bottle, or any other kind of alcoholic beverage container on which the state tax stamps have not been mutilated or defaced.
Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1, 1977.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 206 - Provisions Generally Applicable to Taxation › Section 206.06. Forgery or Counterfeiting

Sec. 206.06.  FORGERY OR COUNTERFEITING.  (a)  In this section, "counterfeit" or "forged" means printed, manufactured or made by, or under the direction of, or issued, sold, or circulated by a person not authorized to do so under the provisions of this code.
(b)  No person may forge or counterfeit a stamp provided for in this code or print, engrave, make, issue, sell, circulate, or possess with intent to use, sell, circulate, or pass a forged or counterfeit stamp or place or cause to be placed any forged or counterfeit stamp on any container of alcoholic beverage.
(c)  No person may print, engrave, make, issue, sell, or circulate with intent to defraud or knowingly possess a forged or counterfeit permit, license, official signature, certificate, evidence of tax payment, or other instrument.
(d)  No person may possess a stamp or a part of a stamp, die, plate, device, machine, or other instrument used or designed for use for forging or counterfeiting any instrument named in Subsection (b) or (c) of this section.
(e)  Conviction for an offense defined in this section may be had on the uncorroborated evidence of an accomplice.  A court, officer, or tribunal having jurisdiction of an offense defined in this section or any district or county attorney may subpoena any person and compel his attendance as a witness to testify as to the violation of any provision of this section.  Any person so summoned and examined is immune from prosecution for the violation of any provision of this section about which he may testify.
(f)  A person who violates any provision of this section commits a felony punishable by imprisonment in the Texas Department of Criminal Justice for not less than 2 nor more than 20 years.
Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 25.009, eff. September 1, 2009.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 206 - Provisions Generally Applicable to Taxation › Section 206.07. Payment of Tax by Mail

Sec. 206.07.  PAYMENT OF TAX BY MAIL.  (a)  The payment of any tax imposed by this code is timely made if not later than the date on which payment is due the tax is mailed to the commission in an envelope with the proper address and postage and is received by the commission not later than the 10th day after the date on which it was due.
(b)  A legible postmark made by the United States Postal Service is prima facie evidence of the date of mailing.
Added by Acts 1979, 66th Leg., p. 1965, ch. 777, Sec. 1, eff. Aug. 27, 1979.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 206 - Provisions Generally Applicable to Taxation › Section 206.08. Coordination of Audits

Sec. 206.08.  COORDINATION OF AUDITS.  (a)  Before the commission makes a demand to a licensee or permittee for any taxes due, as established by an audit, the commission shall:
(1)  hold an informal conference with the licensee or permittee to discuss the audit and the rights of the permittee or licensee to both an informal and formal appeal of the taxes due;
(2)  review the audit in the commission headquarters with the office of quality control to ensure that the uniform application of audit standards has been applied in all aspects to the audit;  and
(3)  send a certified letter stating the amount of taxes owed by the licensee or permittee, the amount of the delinquency, and the proper procedure to appeal the decision.
(b)  The commission shall annually update and review all audit manuals to ensure compliance with national audit standards and impartiality and provide audit training to auditors responsible for auditing tax accounts.  The commission may expend funds necessary to ensure adequate training of commission auditors or trainers to provide the standardization of audits throughout the state.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 103, eff. Sept. 1, 1993.
2023 Texas Statutes › Alcoholic Beverage Code › Title 5 - Taxation › Chapter 206 - Provisions Generally Applicable to Taxation › Section 206.09. Contests of Taxable Amounts Owed

Sec. 206.09.  CONTESTS OF TAXABLE AMOUNTS OWED.  (a)  A licensee or permittee contesting the amount of taxes owed, after receiving a demand for payment of taxes due from the commission, is entitled to a hearing under Chapter 2001, Government Code.
(b)  An appeal from a final order issued by the commission must be filed in Travis County.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 103, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995.
2023 Texas Statutes › Alcoholic Beverage Code › Title 6 - Local Option Elections › Chapter 251 - Local Option Status › Subchapter D. Miscellaneous Local Option Provisions › Section 251.71. Wet and Dry Areas

Sec. 251.71.  WET AND DRY AREAS.  (a)  An area is a "dry area" as to an alcoholic beverage of a particular type and alcohol content if the sale of that beverage is unlawful in the area.  An area is a "wet area" as to an alcoholic beverage of a particular type and alcoholic content if the sale of that beverage is lawful in the area.
(b)  Those areas that are wet or dry when this code takes effect retain that status until the status of the area is changed as provided in this code.
(c)  All trial courts of this state shall take judicial notice of the wet or dry status of an area in a criminal prosecution.
(d)  In an information, complaint, or indictment, an allegation that an area is a dry area as to a particular type of alcoholic beverage is sufficient, but a different status of the area may be urged and proved as a defense.
(e)  For purposes of this code:
(1)  a reference to a local option election means an election held under Chapter 501, Election Code; and
(2)  a local option election held under Chapter 501, Election Code, is considered to have been held under this code.
Acts 1977, 65th Leg., p. 555, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2005, 79th Leg., Ch. 975 (H.B. 1799), Sec. 3, eff. September 1, 2005.
2023 Texas Statutes › Alcoholic Beverage Code › Title 6 - Local Option Elections › Chapter 251 - Local Option Status › Subchapter D. Miscellaneous Local Option Provisions › Section 251.72. Change of Status

Sec. 251.72.  CHANGE OF STATUS.  Except as provided in Sections 251.725, 251.726, 251.727, 251.73, and 251.80, an authorized voting unit that has exercised or may exercise the right of local option retains the status adopted, whether absolute prohibition or legalization of the sale of alcoholic beverages of one or more of the various types and alcoholic contents on which an issue may be submitted under the terms of Section 501.035, Election Code, until that status is changed by a subsequent local option election in the same authorized voting unit.
Acts 1977, 65th Leg., p. 555, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2005, 79th Leg., Ch. 975 (H.B. 1799), Sec. 4, eff. September 1, 2005.
Acts 2013, 83rd Leg., R.S., Ch. 1298 (H.B. 2818), Sec. 4, eff. September 1, 2013.
Acts 2015, 84th Leg., R.S., Ch. 241 (S.B. 680), Sec. 1, eff. September 1, 2015.
Acts 2015, 84th Leg., R.S., Ch. 463 (H.B. 2735), Sec. 1, eff. June 15, 2015.
Acts 2017, 85th Leg., R.S., Ch. 324 (S.B. 1488), Sec. 24.002(1), eff. September 1, 2017.
Acts 2021, 87th Leg., R.S., Ch. 309 (H.B. 1729), Sec. 1, eff. September 1, 2021.
2023 Texas Statutes › Alcoholic Beverage Code › Title 6 - Local Option Elections › Chapter 251 - Local Option Status › Subchapter D. Miscellaneous Local Option Provisions › Section 251.725. Change of Status for Certain Territory Annexed by Municipality

Sec. 251.725.  CHANGE OF STATUS FOR CERTAIN TERRITORY ANNEXED BY MUNICIPALITY.  (a)  This section applies only to a municipality whose local option status allows for the legal sale of malt beverages and wine for off-premise consumption only as a result of a local option election on the applicable ballot issue held on or after January 1, 1985.
(b)  The governing body of a municipality described by Subsection (a) may adopt an ordinance authorizing the sale of malt beverages and wine for off-premise consumption in an area annexed by the municipality after that election if at the time the ordinance is adopted:
(1)  the annexed area is not more than one percent of the total area covered by the municipality;
(2)  all of the land in the annexed area is zoned for commercial use only; and
(3)  the annexed area is not adjacent to residential, church, or school property.
Added by Acts 2015, 84th Leg., R.S., Ch. 463 (H.B. 2735), Sec. 2, eff. June 15, 2015.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 382, eff. September 1, 2021.
2023 Texas Statutes › Alcoholic Beverage Code › Title 6 - Local Option Elections › Chapter 251 - Local Option Status › Subchapter D. Miscellaneous Local Option Provisions › Section 251.726. Change of Status for Territory Annexed or Owned by Certain Municipalities

Sec. 251.726.  CHANGE OF STATUS FOR TERRITORY ANNEXED OR OWNED BY CERTAIN MUNICIPALITIES.
(a)  This section applies only to a municipality that has within its boundaries all or part of an international airport operated jointly by two municipalities and:
(1)  that is:
(A)  partially located in three counties, two of which have a population of 2.1 million or more; and
(B)  primarily located in a county with a population of 2.1 million or more; or
(2)  that:
(A)  is partially located in five counties, one of which:
(i)  has a population of 2.1 million or more; and
(ii)  is adjacent to a county with a population of 2.2 million or more;
(B)  is subject to a limited purpose annexation and development agreement under Subchapter G, Chapter 212, Local Government Code; and
(C)  may annex an area on request of the owners of land in the area under Subchapter C-3, Chapter 43, Local Government Code.
(b)  Notwithstanding any other law:
(1)  an area annexed to a municipality to which this section applies assumes the wet or dry status of that municipality; and
(2)  an area contiguous to and owned by a municipality to which this section applies assumes the wet or dry status of that municipality.
Added by Acts 2015, 84th Leg., R.S., Ch. 241 (S.B. 680), Sec. 2, eff. September 1, 2015.
Redesignated from Alcoholic Beverage Code, Section 251.725 by Acts 2017, 85th Leg., R.S., Ch. 324 (S.B. 1488), Sec. 24.001(1), eff. September 1, 2017.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 302 (H.B. 4456), Sec. 1, eff. September 1, 2019.
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 4, eff. September 1, 2023.
2023 Texas Statutes › Alcoholic Beverage Code › Title 6 - Local Option Elections › Chapter 251 - Local Option Status › Subchapter D. Miscellaneous Local Option Provisions › Section 251.727. Change of Status for Territory Annexed by Municipalities in Certain Counties

Sec. 251.727.  CHANGE OF STATUS FOR TERRITORY ANNEXED BY MUNICIPALITIES IN CERTAIN COUNTIES.  (a)  This section applies only to:
(1)  a municipality that contains U.S. Highway 287 and State Highway 294 and is located in a county with a population of not less than 57,000 and not more than 59,000 on September 1, 2021; or
(2)  a municipality that:
(A)  has a municipal boundary located not more than 1.5 miles from an automobile racetrack with a seating capacity of more than 100,000;
(B)  has a population of more than 5,000 and less than 5,500; and
(C)  is located entirely within a county with a population of more than 650,000 that is adjacent to two counties, each of which has a population of more than 1.8 million.
(b)  Notwithstanding any other law, an area annexed to a municipality to which this section applies automatically assumes the wet or dry status of that municipality on annexation.
Added by Acts 2021, 87th Leg., R.S., Ch. 309 (H.B. 1729), Sec. 2, eff. September 1, 2021.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 5, eff. September 1, 2023.
2023 Texas Statutes › Alcoholic Beverage Code › Title 6 - Local Option Elections › Chapter 251 - Local Option Status › Subchapter D. Miscellaneous Local Option Provisions › Section 251.73. Prevailing Status: Resolution of Conflicts

Sec. 251.73.  PREVAILING STATUS:  RESOLUTION OF CONFLICTS.  To insure that each voter has the maximum possible control over the status of the sale of alcoholic beverages in the area where he resides:
(1)  the status that resulted from or is the result of a duly called election for an incorporated city or town prevails against the status that resulted from or is the result of a duly called election in a justice precinct or county in which the incorporated city or town, or any part of it is contained;  and
(2)  the status that resulted or is the result of a duly called election for a justice precinct prevails against the status that resulted from or is the result of a duly called election in an incorporated city or town in which the justice precinct is wholly contained or in a county in which the justice precinct is located.
Acts 1977, 65th Leg., p. 555, ch. 194, Sec. 1, eff. Sept. 1, 1977.
2023 Texas Statutes › Alcoholic Beverage Code › Title 6 - Local Option Elections › Chapter 251 - Local Option Status › Subchapter D. Miscellaneous Local Option Provisions › Section 251.74. Airport and Stadium as Wet Areas

Sec. 251.74.  AIRPORT AND STADIUM AS WET AREAS.  (a)  This section applies to any county:
(1)  that has a population of more than 240,000, according to the most recent federal census;
(2)  in which the sale of all alcoholic beverages has been legalized in all or any part of the county;  and
(3)  where, at the general election on November 3, 1970, the voters approved the constitutional amendment authorizing the sale of mixed beverages on a local option basis.
(b)  In a county covered by this section, the commissioners court may designate as an area wet for the sale of mixed beverages only:
(1)  the area encompassed by the building structure of a professional sports stadium, used wholly or partly for professional sporting events and having a seating capacity of at least 40,000, and not more than 125 acres of adjacent land used for the benefit of the stadium, regardless of ownership of the land, if no registered voters reside there;  and
(2)  the area encompassed by a regional airport.
(c)  The order of the commissioners court authorizes the issuance of a mixed beverage permit.
Acts 1977, 65th Leg., p. 555, ch. 194, Sec. 1, eff. Sept. 1, 1977.  Amended by Acts 1983, 68th Leg., p. 1324, ch. 276, Sec. 1, eff. Aug. 29, 1983.
2023 Texas Statutes › Alcoholic Beverage Code › Title 6 - Local Option Elections › Chapter 251 - Local Option Status › Subchapter D. Miscellaneous Local Option Provisions › Section 251.741. Certain Airports as Wet Areas

Sec. 251.741.  CERTAIN AIRPORTS AS WET AREAS.  In addition to those areas declared wet by order of the commissioners court under the authority of Section 251.74 of this code, in a county with a population of more than 175,000 according to the most recent federal census where the sale of mixed beverages only is legalized in the most populous city in the county by a local option election held after May 18, 1971, the area actually encompassed by any municipal airport under the jurisdiction of that city is wet for the sale of mixed beverages only.  Subsequent local option elections held by that city do not affect the local option status of the airport unless the result of the election prohibits the sale of mixed beverages, in which case the provisions of this section do not apply.
Added by Acts 1977, 65th Leg., p. 1184, ch. 453, Sec. 14, eff. Sept. 1, 1977.
2023 Texas Statutes › Alcoholic Beverage Code › Title 6 - Local Option Elections › Chapter 251 - Local Option Status › Subchapter D. Miscellaneous Local Option Provisions › Section 251.742. Municipal Alcoholic Beverage Zone

Sec. 251.742.  MUNICIPAL ALCOHOLIC BEVERAGE ZONE.  (a)  In this section, "commercial area" means a contiguous area:
(1)  in which 75 percent or more of the land area, excluding street rights-of-way, is devoted to or restricted to any combination of retail, restaurant, entertainment, office, government, or business uses; and
(2)  that includes at least 20 commercial establishments.
(b)  This section applies only to a municipality that:
(1)  has a population of 15,000 or more; and
(2)  is located in two counties one of which:
(A)  has a population of 340,000 or more;
(B)  contains a municipality in which at least 85 percent of the county's population resides; and
(C)  borders the Gulf of Mexico.
(c)  The governing body of a municipality by resolution may propose a zone within a commercial area of the municipality to be designated as a zone in which the legal sale of one or more prohibited types or classifications of alcoholic beverages may be considered in a local option election under this section.  The resolution must describe the boundaries of the proposed zone.
(d)  The governing body of the municipality shall order an election on the issue and prepare the ballot for the election that describes the boundaries of the proposed zone and permits voting for or against one of the ballot issues prescribed by Section 501.035, Election Code, with respect to the proposed zone.
(e)  The qualified voters of a municipality may petition the governing body of the municipality, in the manner prescribed by Chapter 501, Election Code, to order an election to alter the status of the sale of any type or classification of alcoholic beverages that has been legalized in a zone by an election conducted under this section.
(f)  An election conducted under this section shall be conducted within the entire boundaries of the municipality in which an alcoholic beverage zone is proposed as those boundaries exist on the date of the election.  The results of the election affect only the wet or dry status of the area within the boundaries of the zone.
(g)  The provisions for conducting a local option election under Chapter 501, Election Code, apply to an election conducted under this section to the extent those provisions do not conflict with this section.
(h)  The results of an election conducted under this section do not affect the legal sale of one or more types or classifications of alcoholic beverages that are permitted in the zone because of the zone's inclusion in a political subdivision.
Added by Acts 2021, 87th Leg., R.S., Ch. 124 (S.B. 1216), Sec. 1, eff. September 1, 2021.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 6, eff. September 1, 2023.
2023 Texas Statutes › Alcoholic Beverage Code › Title 6 - Local Option Elections › Chapter 251 - Local Option Status › Subchapter D. Miscellaneous Local Option Provisions › Section 251.75. Continuance of Operation as Brewer

Sec. 251.75.  CONTINUANCE OF OPERATION AS BREWER.  Notwithstanding any other provision of this code, if the sale of malt beverages is prohibited in an area by a local option election, a holder of a brewer's license that was issued prior to the election may not be denied an original or renewal brewer's license for the same location on the ground that the local option status of the area prohibits the sale of malt beverages.  Except for the right to sell malt beverages contrary to the local option status of the area, the licensee may engage in all activities authorized by the license, including the brewing, possessing, storing, and packaging of malt beverages, and transporting the malt beverages to an area where the sale of malt beverages is legal.  The licensee may deliver malt beverages at the licensee's premises to a purchaser from outside the state, an authorized carrier, or distributor.  The purchaser, carrier, or distributor may not receive the malt beverages for transportation unless there has first been an order, acceptance, and payment or legal satisfaction of payment in an area where the sale of malt beverages is legal.
Acts 1977, 65th Leg., p. 556, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 383, eff. September 1, 2021.