Texas Statutes (Last Updated: January 4, 2014) |
ALCOHOLIC BEVERAGE CODE |
Title 5. TAXATION |
Chapter 201. LIQUOR TAXES |
Subchapter A. TAX ON LIQUOR OTHER THAN ALE AND MALT LIQUOR |
§ 201.01. LIQUOR |
§ 201.011. TIMELY FILING: DILIGENCE |
§ 201.02. "FIRST SALE" DEFINED |
§ 201.03. TAX ON DISTILLED SPIRITS |
§ 201.04. TAX ON VINOUS LIQUOR |
§ 201.05. REPORTING SYSTEM |
§ 201.06. PAYMENT OF TAX; DISCOUNTS |
§ 201.07. DUE DATE |
§ 201.075. SUMMARY SUSPENSION |
§ 201.08. EXEMPTION FROM TAX |
§ 201.09. REFUND DUE ON DISPOSITION OUTSIDE OF STATE |
§ 201.10. EXCESS TAX |
§ 201.11. TAX CREDITS AND REFUNDS |
§ 201.12. APPROPRIATIONS FOR REFUNDS |
§ 201.13. SALE OF UNTAXED LIQUOR PROHIBITED |
§ 201.14. INVOICES OF TRANSPORTED LIQUOR |
§ 201.15. EVIDENCE IN SUIT |
§ 201.16. PENALTY |
§ 201.17. LIQUOR IN METRIC CONTAINERS |
Subchapter B. TAX ON ALE AND MALT LIQUOR |
§ 201.41. FIRST SALE |
§ 201.42. TAX ON ALE AND MALT LIQUOR |
§ 201.43. DUTY TO PAY TAX; DUE DATE |
§ 201.44. TAX EXEMPTIONS |
§ 201.45. PROHIBITION OF SALE OF UNTAXED ALE OR MALT LIQUOR |
§ 201.46. TAX LIABILITY |
§ 201.47. TAX REFUNDS AND CREDITS |
§ 201.48. PAYMENT |
§ 201.49. MAY REQUIRE INFORMATION |
§ 201.50. INVOICES OF TRANSPORTED LIQUOR |
§ 201.51. EVIDENCE IN SUIT |
§ 201.52. ALE AND MALT LIQUOR IN METRIC CONTAINERS |
§ 201.53. SUMMARY SUSPENSION |
Subchapter C. STAMPS |
§ 201.71. STAMPS |
§ 201.72. DUTY TO PRINT |
§ 201.73. DESIGN |
§ 201.74. OPERATION OF TAX STAMP PROGRAM |
§ 201.75. DELIVERY OF STAMPS |
§ 201.76. REFUNDS |
§ 201.77. WHO MAY PURCHASE STAMPS |
§ 201.78. STAMPS FOR WINE |
§ 201.79. ALTERNATIVE METHOD OF COLLECTING TAX ON WINE |
§ 201.80. EXEMPTION |
§ 201.81. STAMPS FOR DISTILLED SPIRITS |
§ 201.82. IMPORTED DISTILLED SPIRITS; FEDERAL STAMP |