Sections
Subchapter A General Provisions 183.001
Subchapter B Mixed Beverage Gross Receipts Tax 183.021 – 183.027
Subchapter B-1 Mixed Beverage Sales Tax 183.041 – 183.043
Subchapter C Disposition of Proceeds 183.051 – 183.054
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Terms Used In Texas Tax Code Chapter 183 - Mixed Beverage Taxes

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Month: means a calendar month. See Texas Government Code 312.011
  • Rule: includes regulation. See Texas Government Code 311.005