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Texas Statutes (Last Updated: January 4, 2014) |
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ALCOHOLIC BEVERAGE CODE |
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Title 5. TAXATION |
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Chapter 201. LIQUOR TAXES |
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Subchapter A. TAX ON LIQUOR OTHER THAN ALE AND MALT LIQUOR |
Sec. 201.07. DUE DATE
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(a) The tax on liquor is due and payable on the 15th of the month following the first sale, together with a report on the tax due.
(b) In August 2013, each permittee who is liable for the taxes imposed by this subchapter shall remit a tax prepayment of taxes due to be remitted in September 2013 that is equal to 25 percent of the amount the permittee is otherwise required to remit during August 2013 under Subsection (a). The prepayment is in addition to the amount the permittee is otherwise required to remit during August. The permittee shall remit the additional payment in conjunction with the report and payment otherwise required during that month.
(c) A permittee who remits the additional payment as required by Subsection (b) may take a credit in the amount of the additional payment against the next payment due under Subsection (a).
(d) Subsections (b) and (c) and this subsection expire September 1, 2015.