Tex. Alcoh. Bev. Code Section 201.15
Evidence in Suit


In any suit brought to enforce the collection of tax owed by the holder of a permit authorizing the importation of liquor into this state, a certificate by the commission or administrator showing the delinquency is prima facie evidence of:

(1)

the levy of the tax or the delinquency of the stated amount of tax and penalty; and

(2)

compliance by the commission with the provisions of this code relating to the computation and levy of the tax.
Acts 1977, 65th Leg., p. 531, ch. 194, Sec. 1, eff. Sept. 1, 1977.

Source: Section 201.15 — Evidence in Suit, https://statutes.­capitol.­texas.­gov/Docs/AL/htm/AL.­201.­htm#201.­15 (accessed Apr. 27, 2024).

Accessed:
Apr. 29, 2024

§ 201.15’s source at texas​.gov