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repealed.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