1 | 1 | | 86R7089 BEE-F |
---|
2 | 2 | | By: Goldman H.B. No. 1998 |
---|
3 | 3 | | |
---|
4 | 4 | | |
---|
5 | 5 | | A BILL TO BE ENTITLED |
---|
6 | 6 | | AN ACT |
---|
7 | 7 | | relating to the importation and use for manufacturing purposes of |
---|
8 | 8 | | malt beverages by the holder of a brewer's permit or manufacturer's |
---|
9 | 9 | | license. |
---|
10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
---|
11 | 11 | | SECTION 1. Chapter 12, Alcoholic Beverage Code, is amended |
---|
12 | 12 | | by adding Section 12.015 to read as follows: |
---|
13 | 13 | | Sec. 12.015. IMPORTATION OF ALE AND MALT LIQUOR FOR |
---|
14 | 14 | | MANUFACTURE. (a) The holder of a brewer's permit may: |
---|
15 | 15 | | (1) import ale and malt liquor for manufacturing |
---|
16 | 16 | | purposes from a holder of a nonresident brewer's permit; and |
---|
17 | 17 | | (2) mix and blend ale and malt liquor imported under |
---|
18 | 18 | | Subdivision (1) and bottle and sell the resultant product. |
---|
19 | 19 | | (b) The state tax on ale and malt liquor imported for |
---|
20 | 20 | | manufacturing purposes does not accrue until: |
---|
21 | 21 | | (1) the ale or malt liquor has been used for |
---|
22 | 22 | | manufacturing purposes; and |
---|
23 | 23 | | (2) the resultant product has been placed in |
---|
24 | 24 | | containers for sale. |
---|
25 | 25 | | SECTION 2. Chapter 62, Alcoholic Beverage Code, is amended |
---|
26 | 26 | | by adding Section 62.015 to read as follows: |
---|
27 | 27 | | Sec. 62.015. IMPORTATION OF BEER, ALE, AND MALT LIQUOR FOR |
---|
28 | 28 | | MANUFACTURE. (a) The holder of a manufacturer's license may: |
---|
29 | 29 | | (1) import for manufacturing purposes: |
---|
30 | 30 | | (A) beer from the holder of a nonresident |
---|
31 | 31 | | manufacturer's license; and |
---|
32 | 32 | | (B) ale and malt liquor from a holder of a |
---|
33 | 33 | | nonresident brewer's permit; and |
---|
34 | 34 | | (2) mix and blend beer, ale, and malt liquor imported |
---|
35 | 35 | | under Subdivision (1) and bottle and sell the resultant product. |
---|
36 | 36 | | (b) The state tax on beer, ale, and malt liquor imported for |
---|
37 | 37 | | manufacturing purposes does not accrue until: |
---|
38 | 38 | | (1) the beer, ale, or malt liquor has been used for |
---|
39 | 39 | | manufacturing purposes; and |
---|
40 | 40 | | (2) the resultant product has been placed in |
---|
41 | 41 | | containers for sale. |
---|
42 | 42 | | SECTION 3. Section 62.07, Alcoholic Beverage Code, is |
---|
43 | 43 | | amended to read as follows: |
---|
44 | 44 | | Sec. 62.07. IMPORTATION OF BEER, ALE, AND MALT LIQUOR [: |
---|
45 | 45 | | CONTAINERS, USE OF TANK CARS]. The holder of a manufacturer's |
---|
46 | 46 | | license may import beer, ale, and malt liquor into this state in |
---|
47 | 47 | | barrels or other containers in accordance with the provisions of |
---|
48 | 48 | | this code. [No person may ship beer into the state in tank cars.] |
---|
49 | 49 | | SECTION 4. This Act takes effect September 1, 2019. |
---|