Tex. Alco. Bev. Code § 203.06 · Chapter 203. MALT BEVERAGE TAX

EXCESS TAX.

Verbatim from the official edition

Text — Current through the 89th 2nd Called Legislative Session, 2025

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.

Notes and commentary — not statutory text

History

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.

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 3667a446864c65c300e6d774852196c7859c3e356d4d1ea587bb38348a2d27be
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

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.