Texas Alcoholic Beverage Code 201.10 – Excess Tax
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Texas Alcoholic Beverage Code 201.10
- 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
- Oversight: Committee review of the activities of a Federal agency or program.
- Permittee: means a person who is the holder of a permit provided for in this code, or an agent, servant, or employee of that person. See Texas Alcoholic Beverage Code 1.04
A permittee is entitled to a refund or tax credit on future tax payment for any excess tax on liquor paid through oversight, mistake, error, or miscalculation.