| 1 | 1 | | 81R1928 BEF-D |
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| 2 | 2 | | By: Gallegos S.B. No. 462 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the repeal of the partial tax exemption for certain |
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| 8 | 8 | | beer. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 203.08, Alcoholic Beverage Code, is |
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| 11 | 11 | | repealed. |
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| 12 | 12 | | SECTION 2. Section 62.13, Alcoholic Beverage Code, is |
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| 13 | 13 | | amended to read as follows: |
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| 14 | 14 | | Sec. 62.13. LICENSED WAREHOUSE FOR IMPORTATION OF BEER. On |
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| 15 | 15 | | application and payment of a fee to be set by the commission, the |
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| 16 | 16 | | holder of a manufacturer's license may be issued a license for a |
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| 17 | 17 | | warehouse located in an area where the sale of beer is lawful and |
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| 18 | 18 | | may import beer from outside the state for delivery to the licensed |
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| 19 | 19 | | warehouse for sale to beer distributors or for removal to other |
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| 20 | 20 | | warehouses of the manufacturer. The manufacturer shall make and |
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| 21 | 21 | | keep a record of the receipt, sale, and other movement of beer |
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| 22 | 22 | | received at the licensed warehouse and any other records that the |
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| 23 | 23 | | commission or administrator requires. This section applies only to |
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| 24 | 24 | | a holder of a manufacturer's license who, on January 1, 1993, |
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| 25 | 25 | | operated under Section [Sections] 62.12 [and 203.08 of this code]. |
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| 26 | 26 | | SECTION 3. The change in law made by this Act does not |
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| 27 | 27 | | affect tax liability accruing before the effective date of this |
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| 28 | 28 | | Act. That liability continues in effect as if this Act had not been |
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| 29 | 29 | | enacted, and the former law is continued in effect for the |
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| 30 | 30 | | collection of taxes due and for civil and criminal enforcement of |
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| 31 | 31 | | the liability for those taxes. |
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| 32 | 32 | | SECTION 4. This Act takes effect September 1, 2009. |
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