Tex. Alcoh. Bev. Code Section 201.011
Timely Filing: Diligence

A person filing a report or making a tax payment complies with the filing requirements for timeliness for a report not filed or a payment not made on time if the person exercised reasonable diligence to comply with the filing requirements and the failure to file or the making of a late payment is not the fault of the person.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 95, eff. Sept. 1, 1993.
Sec. 201.02. “FIRST SALE” DEFINED. In this subchapter, “first sale”:

(1)

as applied to liquor imported into this state by the holder of a wholesaler’s permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor’s permit; and

(2)

as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by:

(A)

the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler’s permit; or

(B)

the holder of a distiller’s and rectifier’s permit to the holder of a wholesaler’s permit.
Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 628 (S.B. 799), Sec. 1, eff. June 17, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 23, eff. September 1, 2013.

Source: Section 201.011 — Timely Filing: Diligence, https://statutes.­capitol.­texas.­gov/Docs/AL/htm/AL.­201.­htm#201.­011 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 201.011’s source at texas​.gov