people and dating - Liquor revenue stamp dating

(a) The tax on liquor is due and payable on the 15th of the month following the first sale, together with a report on the tax due.(b) Repealed by Acts 2013, 83rd Leg., R.

Chapter 2001, Government Code does not apply to the commission in the enforcement and administration of this section.(b) A suspension under this section takes effect on the third day after the date the notice of suspension is given.

(a) The commission may summarily suspend, without a hearing, the permit of a permittee who fails to file a report or return or to make a tax payment required by this subchapter.

(a) No tax may be collected on liquor:(1) shipped out of state for consumption outside the state; or(2) sold aboard a ship for ship's supplies.(b) The commission shall provide forms for claiming the exemption prescribed by this section.(c) A tax credit shall be allowed for payment of any unintended or excess tax.

In this subchapter, "liquor" does not include ale or malt liquor.

A person filing a report or making a tax payment complies with the filing requirements for timeliness for a report not filed or a payment not made on time if the person exercised reasonable diligence to comply with the filing requirements and the failure to file or the making of a late payment is not the fault of the person.

In this subchapter, "first sale":(1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and(2) as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by:(A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or(B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit.

(a) A tax is imposed on the first sale of distilled spirits at the rate of .40 per gallon.(b) The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package.(c) Should packages containing less than one-half pint but more than two ounces ever be legalized in this state, the minimum tax imposed on each of these packages is

In this subchapter, "first sale":(1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and(2) as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by:(A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or(B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit.

(a) A tax is imposed on the first sale of distilled spirits at the rate of .40 per gallon.(b) The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package.(c) Should packages containing less than one-half pint but more than two ounces ever be legalized in this state, the minimum tax imposed on each of these packages is [[

In this subchapter, "first sale":(1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and(2) as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by:(A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or(B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit. (a) A tax is imposed on the first sale of distilled spirits at the rate of $2.40 per gallon.(b) The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package.(c) Should packages containing less than one-half pint but more than two ounces ever be legalized in this state, the minimum tax imposed on each of these packages is $0.122. (a) A tax is imposed on the first sale of vinous liquor that does not contain over 14 percent of alcohol by volume at the rate of 20.4 cents per gallon.(b) A tax is imposed on vinous liquor that contains more than 14 percent of alcohol by volume at the rate of 40.8 cents per gallon.(c) A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon. A person who holds a permit authorizing the importation of liquor into this state shall pay the liquor tax by the reporting system under bond. No discount is permitted if the tax is delinquent at the time of payment. (a) The tax on liquor, levied and computed under this subchapter, shall be paid by a remittance payable to the comptroller and forwarded together with any required sworn statement of taxes due to the commission in Austin on or before the date it is due.(b) A discount of two percent of the amount due shall be withheld by the permittee for keeping records, furnishing bonds, and properly accounting for the remittance of the tax due.

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In this subchapter, "first sale":(1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and(2) as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by:(A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or(B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit.

(a) A tax is imposed on the first sale of distilled spirits at the rate of $2.40 per gallon.(b) The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package.(c) Should packages containing less than one-half pint but more than two ounces ever be legalized in this state, the minimum tax imposed on each of these packages is $0.122.

(a) A tax is imposed on the first sale of vinous liquor that does not contain over 14 percent of alcohol by volume at the rate of 20.4 cents per gallon.(b) A tax is imposed on vinous liquor that contains more than 14 percent of alcohol by volume at the rate of 40.8 cents per gallon.(c) A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon.

A person who holds a permit authorizing the importation of liquor into this state shall pay the liquor tax by the reporting system under bond.

No discount is permitted if the tax is delinquent at the time of payment.

(a) The tax on liquor, levied and computed under this subchapter, shall be paid by a remittance payable to the comptroller and forwarded together with any required sworn statement of taxes due to the commission in Austin on or before the date it is due.(b) A discount of two percent of the amount due shall be withheld by the permittee for keeping records, furnishing bonds, and properly accounting for the remittance of the tax due.

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In this subchapter, "first sale":(1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and(2) as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by:(A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or(B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit.

(a) A tax is imposed on the first sale of distilled spirits at the rate of $2.40 per gallon.(b) The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package.(c) Should packages containing less than one-half pint but more than two ounces ever be legalized in this state, the minimum tax imposed on each of these packages is $0.122.

(a) A tax is imposed on the first sale of vinous liquor that does not contain over 14 percent of alcohol by volume at the rate of 20.4 cents per gallon.(b) A tax is imposed on vinous liquor that contains more than 14 percent of alcohol by volume at the rate of 40.8 cents per gallon.(c) A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon.

A person who holds a permit authorizing the importation of liquor into this state shall pay the liquor tax by the reporting system under bond.

]].122.

(a) A tax is imposed on the first sale of vinous liquor that does not contain over 14 percent of alcohol by volume at the rate of 20.4 cents per gallon.(b) A tax is imposed on vinous liquor that contains more than 14 percent of alcohol by volume at the rate of 40.8 cents per gallon.(c) A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon.

A person who holds a permit authorizing the importation of liquor into this state shall pay the liquor tax by the reporting system under bond.

No discount is permitted if the tax is delinquent at the time of payment.

(a) The tax on liquor, levied and computed under this subchapter, shall be paid by a remittance payable to the comptroller and forwarded together with any required sworn statement of taxes due to the commission in Austin on or before the date it is due.(b) A discount of two percent of the amount due shall be withheld by the permittee for keeping records, furnishing bonds, and properly accounting for the remittance of the tax due.

.122.

(a) A tax is imposed on the first sale of vinous liquor that does not contain over 14 percent of alcohol by volume at the rate of 20.4 cents per gallon.(b) A tax is imposed on vinous liquor that contains more than 14 percent of alcohol by volume at the rate of 40.8 cents per gallon.(c) A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon.

A person who holds a permit authorizing the importation of liquor into this state shall pay the liquor tax by the reporting system under bond.

No discount is permitted if the tax is delinquent at the time of payment.

(a) The tax on liquor, levied and computed under this subchapter, shall be paid by a remittance payable to the comptroller and forwarded together with any required sworn statement of taxes due to the commission in Austin on or before the date it is due.(b) A discount of two percent of the amount due shall be withheld by the permittee for keeping records, furnishing bonds, and properly accounting for the remittance of the tax due.

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