Texas § AL.203.01 - TAX ON MALT BEVERAGES
Full text of Texas The Texas Constitution § AL.203.01 — TAX ON MALT BEVERAGES, with citation guidance and answers to common questions.
§ AL.203.01. TAX ON MALT BEVERAGES
TAX ON MALT BEVERAGES. A tax is imposed on the first sale of malt beverages brewed in this state or imported into this state at the rate of six dollars per barrel. Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 14, eff. Oct. 2, 1984. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545 ), Sec. 369, eff. September 1, 2021. Sec. 203.02. "FIRST SALE". In this chapter, "first sale" means: (1) the first actual sale of malt beverages: (A) by the holder of a distributor's license or by the holder of a brewer's license acting under the authority of Section 62A.02 , to: (i) a permittee or licensee authorized to sell to ultimate consumers; (ii) a local distributor permittee; or (iii) a private club registration permittee; or (B) by a brewpub licensee to a consumer or a permittee or licensee authorized to sell malt beverages to ultimate consumers; or (2) the importation of malt beverages under Section 107.07 . Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 15, eff. Oct. 2, 1984. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090 ), Sec. 25, eff. September 1, 2013. Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545 ), Sec. 370, eff. September 1, 2021.
Frequently Asked Questions About Texas § AL.203.01
What does The Texas Constitution § AL.203.01 cover?
Section AL.203.01 ("TAX ON MALT BEVERAGES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § AL.203.01?
A common citation format is "The Texas Constitution § AL.203.01" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § AL.203.01 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.