4 | 6 | | AN ACT |
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5 | 7 | | relating to the importation and use for manufacturing purposes of |
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6 | 8 | | malt beverages by the holder of a brewer's permit or manufacturer's |
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7 | 9 | | license. |
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8 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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9 | 11 | | SECTION 1. Chapter 12, Alcoholic Beverage Code, is amended |
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10 | 12 | | by adding Section 12.015 to read as follows: |
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11 | 13 | | Sec. 12.015. IMPORTATION OF ALE AND MALT LIQUOR FOR |
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12 | 14 | | MANUFACTURE. (a) The holder of a brewer's permit may: |
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13 | 15 | | (1) import ale and malt liquor for manufacturing |
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14 | 16 | | purposes from a holder of a nonresident brewer's permit; and |
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15 | 17 | | (2) mix and blend ale and malt liquor imported under |
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16 | 18 | | Subdivision (1) and bottle and sell the resultant product. |
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17 | 19 | | (b) The state tax on ale and malt liquor imported for |
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18 | 20 | | manufacturing purposes does not accrue until: |
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19 | 21 | | (1) the ale or malt liquor has been used for |
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20 | 22 | | manufacturing purposes; and |
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21 | 23 | | (2) the resultant product has been placed in |
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22 | 24 | | containers for sale. |
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23 | 25 | | SECTION 2. Chapter 62, Alcoholic Beverage Code, is amended |
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24 | 26 | | by adding Section 62.015 to read as follows: |
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25 | 27 | | Sec. 62.015. IMPORTATION OF BEER, ALE, AND MALT LIQUOR FOR |
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26 | 28 | | MANUFACTURE. (a) The holder of a manufacturer's license may: |
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27 | 29 | | (1) import for manufacturing purposes: |
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28 | 30 | | (A) beer from the holder of a nonresident |
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29 | 31 | | manufacturer's license; and |
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30 | 32 | | (B) ale and malt liquor from a holder of a |
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31 | 33 | | nonresident brewer's permit; and |
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32 | 34 | | (2) mix and blend beer, ale, and malt liquor imported |
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33 | 35 | | under Subdivision (1) and bottle and sell the resultant product. |
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34 | 36 | | (b) The state tax on beer, ale, and malt liquor imported for |
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35 | 37 | | manufacturing purposes does not accrue until: |
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36 | 38 | | (1) the beer, ale, or malt liquor has been used for |
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37 | 39 | | manufacturing purposes; and |
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38 | 40 | | (2) the resultant product has been placed in |
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39 | 41 | | containers for sale. |
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40 | 42 | | SECTION 3. Section 62.07, Alcoholic Beverage Code, is |
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41 | 43 | | amended to read as follows: |
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42 | 44 | | Sec. 62.07. IMPORTATION OF BEER, ALE, AND MALT LIQUOR[: |
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43 | 45 | | CONTAINERS, USE OF TANK CARS]. The holder of a manufacturer's |
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44 | 46 | | license may import beer, ale, and malt liquor into this state in |
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45 | 47 | | barrels or other containers in accordance with the provisions of |
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46 | 48 | | this code. [No person may ship beer into the state in tank cars.] |
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47 | 49 | | SECTION 4. This Act takes effect September 1, 2019. |
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48 | | - | ______________________________ ______________________________ |
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49 | | - | President of the Senate Speaker of the House |
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50 | | - | I hereby certify that S.B. No. 928 passed the Senate on |
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51 | | - | April 11, 2019, by the following vote: Yeas 30, Nays 1. |
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52 | | - | ______________________________ |
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53 | | - | Secretary of the Senate |
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54 | | - | I hereby certify that S.B. No. 928 passed the House on |
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55 | | - | April 25, 2019, by the following vote: Yeas 145, Nays 0, |
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56 | | - | two present not voting. |
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57 | | - | ______________________________ |
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58 | | - | Chief Clerk of the House |
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59 | | - | Approved: |
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60 | | - | ______________________________ |
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61 | | - | Date |
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62 | | - | ______________________________ |
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63 | | - | Governor |
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