{"data":{"id":"us-tx/tex.-alcoholic-beverage-code-203.11","jurisdiction":"us-tx","citation":"Tex. Alcoholic Beverage Code § 203.11","heading":"EVIDENCE IN SUIT.","body":"In a suit brought to enforce the collection of tax due on malt beverages brewed in or imported into this state, a certificate by the commission or administrator showing the delinquency is prima facie evidence of:\n(1) the levy of the tax or the delinquency of the stated amount of tax and penalty; and\n(2) compliance by the commission with the provisions of this code in relation to the computation and levy of the tax.\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. 378, 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#203.11","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:52Z","sha256":"dc4f4706c0113f63eb2c78b027dd7793a5b1b91b03081bc675962533357d4ccd","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-alcoholic-beverage-code-203.10","next":"us-tx/tex.-alcoholic-beverage-code-203.12"},"notice":"GroundRules: Original legal text. Not legal advice."}