| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R12198 JBD-D | |
| 2 | 2 | By: Flores S.B. No. 2158 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to taxes imposed on vinous liquor. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Sections 201.04(a) and (b), Alcoholic Beverage | |
| 12 | 12 | Code, are amended to read as follows: | |
| 13 | 13 | (a) A tax is imposed on the first sale of vinous liquor that | |
| 14 | 14 | does not contain over 16 [14] percent of alcohol by volume at the | |
| 15 | 15 | rate of 20.4 cents per gallon. | |
| 16 | 16 | (b) A tax is imposed on vinous liquor that contains more | |
| 17 | 17 | than 16 [14] percent of alcohol by volume at the rate of 40.8 cents | |
| 18 | 18 | per gallon. | |
| 19 | 19 | SECTION 2. The changes in law made by this Act do not affect | |
| 20 | 20 | tax liability accruing before the effective date of this Act. That | |
| 21 | 21 | liability continues in effect as if this Act had not been enacted, | |
| 22 | 22 | and the former law is continued in effect for the collection of | |
| 23 | 23 | taxes due and for civil and criminal enforcement of the liability | |
| 24 | 24 | for those taxes. | |
| 25 | 25 | SECTION 3. This Act takes effect September 1, 2025. |