Tex. Alco. Bev. Code § 203.11 · Chapter 203. MALT BEVERAGE TAX
EVIDENCE IN SUIT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
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. 378, 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 bdda9e8af3d5d8285c06347381c92f7053163d07868e8c7486202fc602d503fe
- 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.