Texas Alcoholic Beverage Code 203.03 – Duty to Pay Tax; Due Date
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(a) The licensee making the taxable first sale shall pay the tax on malt beverages imposed under Section 203.01.
(b) The tax is due and payable on the 15th day of the month following the month in which the taxable first sale occurs, together with a report on the tax due.
Terms Used In Texas Alcoholic Beverage Code 203.03
- Licensee: means a person who is the holder of a license provided in this code, or any agent, servant, or employee of that person. 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(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013.
(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013.
(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013.