Subchapter I - BEVERAGE TAXES
- Section 139.01 - [Effective Until 5/1/2024] Definitions
- Section 139.01 - [Effective Until 1/1/2025] [Effective 5/1/2024] Definitions
- Section 139.01 - [Effective Until 1/1/2026] [Effective 1/1/2025] Definitions
- Section 139.01 - [Effective 1/1/2026] Definitions
- Section 139.02 - Fermented malt beverages tax
- Section 139.03 - Liquor tax
- Section 139.035 - Wine shipped directly to individuals in this state
- Section 139.04 - Exclusions
- Section 139.05 - Payment of malt beverages tax
- Section 139.06 - Liquor tax returns; exceptions
- Section 139.08 - [Effective Until 5/1/2024] Powers and duties of the secretary of revenue
- Section 139.08 - [Effective Until 1/1/2025] [Effective 5/1/2024] Powers and duties of the secretary of revenue
- Section 139.08 - [Effective 1/1/2025] Powers and duties of the secretary of revenue
- Section 139.09 - Registration
- Section 139.092 - Audits; additional assessments; refunds
- Section 139.094 - Appeals
- Section 139.096 - Failure to file
- Section 139.10 - Refunds by secretary of administration
- Section 139.11 - [Effective Until 5/1/2024] Records and reports
- Section 139.11 - [Effective Until 1/1/2025] [Effective 5/1/2024] Records and reports
- Section 139.11 - [Effective 1/1/2025] Records and reports
- Section 139.115 - Collection
- Section 139.18 - Presumptions from possession
- Section 139.20 - Compulsory testimony
- Section 139.22 - Confiscation
- Section 139.25 - Penalties
- Section 139.26 - Prosecutions by attorney general