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 |
Sec. 201.11. TAX CREDITS AND REFUNDS
Latest version.
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The commission shall provide by rule for the equitable and final disposition of tax refunds or credits when liquor tax is overpaid or paid by mistake. It shall prescribe the time and manner for filing claims for credits and refunds and provide appropriate forms.
Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977.