Tex. Alco. Bev. Code § 203.04 · Chapter 203. MALT BEVERAGE TAX
TAX ON UNSALABLE MALT BEVERAGES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
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.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/AL/htm/AL.203.htm
- Text hash
- sha256 91a41fcc1c2f09618d3bcb9f22bb777bc1fd647e24bd0fec4ad54b4631a0be69
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Alcoholic Beverage Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.