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Tex. Alcoholic Beverage Code § 203.04

TAX ON UNSALABLE MALT BEVERAGES

Texas · Texas Alcoholic Beverage Code · Status: effective

Taxation
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Tex. Alcoholic Beverage Code § 203.04, TAX ON UNSALABLE MALT BEVERAGES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/629654
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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.