16 Tex. Admin. Code § 41.30

Current through Reg. 49, No. 52; December 27, 2024

Section 41.30 - Excise Tax

Holders of licenses and permits authorizing the manufacture, wholesaling, or distribution of distilled spirits, wine, and malt beverages in this state must pay the assessed excise tax not later than the 15th day of the month following the month in which occurs the "first sale" as this term is defined in Alcoholic Beverage Code §§ RSA 201.02, RSA 201.41 and RSA 203.02. All taxes shall be remitted by electronic funds transfer, check, or money order made payable to the Texas Alcoholic Beverage Commission.

16 Tex. Admin. Code § 41.30

The provisions of this §41.30 adopted to be effective January 1, 1976; amended to be effective September 18, 1978, 3 TexReg 3093; Amended by Texas Register, Volume 41, Number 33, August 12, 2016, TexReg 6001, eff. 8/17/2016; Adopted by Texas Register, Volume 46, Number 49, December 3, 2021, TexReg 8246, eff. 12/6/2021