Tex. Alco. Bev. Code § 203.11

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

Section 203.11 - Evidence in Suit

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.

Tex. Alco. Bev. Code § 203.11

Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 1359,Sec. 378, eff. 9/1/2021.

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. 9/1/1977.