Texas Alcoholic Beverage Code 203.11 – Evidence in Suit
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Terms Used In Texas Alcoholic Beverage Code 203.11
- Commission: means the Texas Alcoholic Beverage Commission. See Texas Alcoholic Beverage Code 1.04
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
In a suit brought to enforce the collection of tax due on malt beverages brewed in or imported into this state, a certificate by the commission or administrator showing the delinquency is prima facie evidence of:
(1) the levy of the tax or the delinquency of the stated amount of tax and penalty; and
(2) compliance by the commission with the provisions of this code in relation to the computation and levy of the tax.