16 Tex. Admin. Code § 41.31

Current through Reg. 49, No. 52; December 27, 2024
Section 41.31 - Monthly Report of Distilled Spirits, Wines, and Malt Beverages
(a) Each holder of a distiller's and rectifier's permit, any class of wholesaler's permit, a winery permit, a brewer's license, or a distributor's license shall make a monthly report to the commission on forms prescribed or approved by the executive director or the executive director's designee.
(b) The report shall be electronically submitted or postmarked by the license or permit holder with the commission at its offices at Austin, Texas, on or before the 15th day of the month following the calendar month for which the report is made.
(c) Upon request by an authorized representative of the commission, invoices shall be submitted to support each entry in the report. A legible copy of each invoice must show:
(1) invoice number and invoice date;
(2) trade name, license number and address of licensed brewer for malt beverages;
(3) trade name, permit number and address of permitted non-resident seller, distiller or winery for wine and distilled spirits;
(4) trade name and shipping address of customer;
(5) brand name, type, number and size of containers, total cases, unit or line-item extension price, and total selling price;
(6) origin of shipment and shipping date; and
(7) total gallons by taxable class of alcohol invoiced.
(d) The monthly report required by this section must be filed each month even if no sales or shipments have been made.

16 Tex. Admin. Code § 41.31

The provisions of this §41.31 adopted to be effective January 1, 1976; amended to be effective September 18, 1978, 3 TexReg 3093; Amended by Texas Register, Volume 41, Number 24, June 10, 2016, TexReg 4254, eff. 6/15/2016; Adopted by Texas Register, Volume 46, Number 49, December 3, 2021, TexReg 8245, eff. 12/6/2021