§ 203.01 Tax On Malt Beverages
§ 203.02 “First Sale”
§ 203.03 Duty to Pay Tax; Due Date
§ 203.04 Tax On Unsalable Malt Beverages
§ 203.05 Exemption From Tax
§ 203.06 Excess Tax
§ 203.07 Claims for Refunds
§ 203.09 Statements
§ 203.10 Payment of Taxes; Discount
§ 203.11 Evidence in Suit
§ 203.12 Tax Liability
§ 203.13 Summary Suspension

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Terms Used In Texas Alcoholic Beverage Code Chapter 203 - Malt Beverage Tax

  • Barrel: means , as a standard of measure, a quantity of malt beverages equal to 31 standard gallons. See Texas Alcoholic Beverage Code 1.04
  • 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
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • 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
  • Person: means a natural person or association of natural persons, trustee, receiver, partnership, corporation, organization, or the manager, agent, servant, or employee of any of them. See Texas Alcoholic Beverage Code 1.04
  • Revolving credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or open-end credit.) Source: OCC