Texas Statutes (Last Updated: January 4, 2014) |
ALCOHOLIC BEVERAGE CODE |
Title 5. TAXATION |
Chapter 201. LIQUOR TAXES |
Subchapter B. TAX ON ALE AND MALT LIQUOR |
Sec. 201.41. FIRST SALE
Latest version.
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In this subchapter, "first sale" means:
(1) the first actual sale of ale or malt liquor by the holder of a wholesaler's, general class B wholesaler's, or local class B wholesaler's permit to:
(A) a permittee authorized to sell to ultimate consumers;
(B) a local distributor permittee; or
(C) a private club registration permittee; or
(2) the importation of ale or malt liquor under Section 107.07 of this code.
Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 10, eff. Oct. 2, 1984.