{"data":{"id":"us-tx/tex.-alcoholic-beverage-code-203.12","jurisdiction":"us-tx","citation":"Tex. Alcoholic Beverage Code § 203.12","heading":"TAX LIABILITY.","body":"A person possessing malt beverages on which the tax is delinquent is liable for the delinquent taxes in addition to the criminal penalties.\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. 379, 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#203.12","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:52Z","sha256":"74671931f407c40a7e997251d58014b8daf3687fa2f2b709668958c1d9aa33fc","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-alcoholic-beverage-code-203.11","next":"us-tx/tex.-alcoholic-beverage-code-203.13"},"notice":"GroundRules: Original legal text. Not legal advice."}