{"data":{"id":"us-tx/tex.-alcoholic-beverage-code-203.06","jurisdiction":"us-tx","citation":"Tex. Alcoholic Beverage Code § 203.06","heading":"EXCESS TAX.","body":"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.\nActs 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977.\nAmended by:\nActs 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 374, 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#203.06","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:52Z","sha256":"02a9cca0cc6c6393abbd147a481c53c554c9fe7d73b64c28e02b4f376a1f0183","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-alcoholic-beverage-code-203.05","next":"us-tx/tex.-alcoholic-beverage-code-203.07"},"notice":"GroundRules: Original legal text. Not legal advice."}