Tex. Alcoh. Bev. Code Section 63.03
Liability for Taxes; Bond

The holder of a nonresident brewer’s license that transports malt beverages into Texas in a motor vehicle owned or leased by the licensee is not primarily responsible for the payment of the taxes on the malt beverages, which remains the responsibility of the holder of the brewer’s or distributor’s license. However, the nonresident brewer shall furnish the commission with a bond in an amount which, in the commission’s judgment, will protect the revenue of the state from the tax due on the malt beverages over any six-week period.
Acts 1977, 65th Leg., p. 477, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 227, eff. September 1, 2021.

Source: Section 63.03 — Liability for Taxes; Bond, https://statutes.­capitol.­texas.­gov/Docs/AL/htm/AL.­63.­htm#63.­03 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 63.03’s source at texas​.gov