Tex. Alcoholic Beverage Code § 203.06: EXCESS TAX.
Where this section sits in the code
- ALCOHOLIC BEVERAGE CODE
- TITLE 5. TAXATION Text of chapter effective on September 1, 2021
- CHAPTER 203. MALT BEVERAGE TAX
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.
Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 374, eff. September 1, 2021.
Collected 2026-08-27T01:46:52Z. Source file · JSON