Tex. Alco. Bev. Code § 203.04

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

Section 203.04 - Tax on Unsalable Malt Beverages

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.

Tex. Alco. Bev. Code § 203.04

Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 1359,Sec. 372, eff. 9/1/2021.

Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. 9/1/1977.