Tex. Alco. Bev. Code § 201.15

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 201.15 - Evidence in Suit

In any suit brought to enforce the collection of tax owed by the holder of a permit authorizing the importation of liquor 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 relating to the computation and levy of the tax.

Tex. Alco. Bev. Code § 201.15

Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. 9/1/1977.