Texas Alcoholic Beverage Code 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(b) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013.
Terms Used In Texas Alcoholic Beverage Code 201.07
- Liquor: means any alcoholic beverage, other than a malt beverage, containing alcohol in excess of five percent by volume, unless otherwise indicated. See Texas Alcoholic Beverage Code 1.04
- Month: means a calendar month. See Texas Government Code 312.011
(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013.
(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013.