{"data":{"id":"us-tx/tex.-alcoholic-beverage-code-203.04","jurisdiction":"us-tx","citation":"Tex. Alcoholic Beverage Code § 203.04","heading":"TAX ON UNSALABLE MALT BEVERAGES.","body":"No tax imposed under Section 203.01 may be imposed or collected on malt beverages that for any reason have been found and declared to be unsalable by the commission or administrator. A brewer or distributor is entitled to a refund of any tax the brewer or distributor has paid on unsalable malt beverages.\nActs 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977.\nAmended by:\nActs 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 372, eff. September 1, 2021.","path":["ALCOHOLIC BEVERAGE CODE","TITLE 5. TAXATION Text of chapter effective on September 1, 2021","CHAPTER 203. MALT BEVERAGE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/AL/htm/AL.203.htm#203.04","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:52Z","sha256":"fb10b6a29abc49a8be2adb51b4b7424eba86aeeb7564f860b0662bc79cbe5383","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-alcoholic-beverage-code-203.03","next":"us-tx/tex.-alcoholic-beverage-code-203.05"},"notice":"GroundRules: Original legal text. Not legal advice."}