Texas Alcoholic Beverage Code 63.03 – Liability for Taxes; Bond
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Terms Used In Texas Alcoholic Beverage Code 63.03
- 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
- Commission: means the Texas Alcoholic Beverage Commission. See Texas Alcoholic Beverage Code 1.04
- 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
The holder of a nonresident brewer‘s license that transports malt beverages into Texas in a motor vehicle owned or leased by the licensee is not primarily responsible for the payment of the taxes on the malt beverages, which remains the responsibility of the holder of the brewer’s or distributor’s license. However, the nonresident brewer shall furnish the commission with a bond in an amount which, in the commission’s judgment, will protect the revenue of the state from the tax due on the malt beverages over any six-week period.