Texas Alcoholic Beverage Code 203.06 – Excess Tax
Current as of: 2024 | Check for updates
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Terms Used In Texas Alcoholic Beverage Code 203.06
- Brewer: means a person engaged in the brewing of malt beverages, whether located inside or outside the state. See Texas Alcoholic Beverage Code 1.04
- Oversight: Committee review of the activities of a Federal agency or program.
A brewer or distributor is entitled to a refund or credit on future tax payment for any excess tax on malt beverages paid through oversight, mistake, error, or miscalculation.