{"data":{"id":"us-tx/tex.-alcoholic-beverage-code-201.11","jurisdiction":"us-tx","citation":"Tex. Alcoholic Beverage Code § 201.11","heading":"TAX CREDITS AND REFUNDS.","body":"The commission shall provide by rule for the equitable and final disposition of tax refunds or credits when liquor tax is overpaid or paid by mistake. It shall prescribe the time and manner for filing claims for credits and refunds and provide appropriate forms.\nActs 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977.","path":["ALCOHOLIC BEVERAGE CODE","TITLE 5. TAXATION","CHAPTER 201. LIQUOR TAXES","SUBCHAPTER A. TAX ON LIQUOR"],"source_url":"https://statutes.capitol.texas.gov/Docs/AL/htm/AL.201.htm#201.11","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:52Z","sha256":"4d859891fe743343b41af01bb66df6722220bd4c109313e280f84d47e34a0272","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-alcoholic-beverage-code-201.10","next":"us-tx/tex.-alcoholic-beverage-code-201.12"},"notice":"GroundRules: Original legal text. Not legal advice."}