CHAPTER 206. PROVISIONS GENERALLY APPLICABLE TO TAXATION
ALCOHOLIC BEVERAGE CODE
TITLE 5. TAXATION
CHAPTER 206. PROVISIONS GENERALLY APPLICABLE TO TAXATION
Sec. 206.01. RECORDS. (a) A permittee who distills, rectifies,
manufactures, or receives any liquor shall make and keep a record
of each day's production or receipt of liquor and the amount of
tax stamps purchased by the permittee. A permittee other than a
retailer shall make and keep a record of each sale of liquor and
to whom the sale is made. Each transaction shall be entered on
the day it occurs. Permittees shall make and keep any other
records required by the commission. All required records shall be
kept available for inspection by the commission or its authorized
representatives for at least four years. All required records may
be retained in electronic or microfiche formats and may be
retained on or off the premises of the permittee, consistent with
the requirements of this section.
(b) No person may fail or refuse to make and retain for at least
four years any record required by this section.
(c) No person may fail or refuse to keep any record required by
this section open for inspection by the commission or its duly
authorized representatives during reasonable office hours.
(d) No person may knowingly, with intent to defraud, make or
cause to be made any false entry in any record required by this
section or with like intent, alter or cause to be altered any
item in one of those records.
Acts 1977, 65th Leg., p. 543, ch. 194, Sec. 1, eff. Sept. 1,
1977. Amended by Acts 1993, 73rd Leg., ch. 934, Sec. 102, eff.
Sept. 1, 1993; Acts 2001, 77th Leg., ch. 626, Sec. 1, eff. Sept.
1, 2001.
Sec. 206.02. PROOF OF TAXES DUE. In a suit or claim by the
attorney general for taxes due, he may attach or file as an
exhibit a report or audit of a permittee or licensee with an
affidavit made by the administrator or his representative stating
that the taxes shown to be due by the report or audit are past
due and unpaid and that all payments and credits have been
allowed. Unless the opposing party files an answer in the same
form and manner as required by Rule 185, Texas Rules of Civil
Procedure, the audit or report constitutes prima facie evidence
of the taxes due. The provisions of Rule 185 are applicable to a
suit to collect taxes under this section.
Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1,
1977.
Sec. 206.03. IMPORTATION WITHOUT TAX STAMP. A person commits an
offense if he imports or transports liquor into this state
without the proper state tax stamps affixed to the containers if
the liquor is consigned to, intended for delivery to, or being
transported to a person or place inside this state unless the
liquor is consigned to a holder of a permit authorizing the
importation of liquor.
Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1,
1977.
Sec. 206.04. JURISDICTION CEDED TO FEDERAL GOVERNMENT. (a) No
person may transport or ship or cause to be transported or
shipped any alcoholic beverage into any area in this state in
which the state has ceded police jurisdiction to the federal
government or any of its agencies unless the containers or
packages holding those alcoholic beverages have a Texas tax stamp
affixed if required by this code.
(b) Common carriers are not required to see that tax stamps are
affixed.
Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1,
1977.
Sec. 206.05. UNMUTILATED STAMPS. No person may possess, buy,
sell, or offer to buy or sell any empty carton, case, package,
keg, barrel, bottle, or any other kind of alcoholic beverage
container on which the state tax stamps have not been mutilated
or defaced.
Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1,
1977.
Sec. 206.06. FORGERY OR COUNTERFEITING. (a) In this section,
"counterfeit" or "forged" means printed, manufactured or made by,
or under the direction of, or issued, sold, or circulated by a
person not authorized to do so under the provisions of this code.
(b) No person may forge or counterfeit a stamp provided for in
this code or print, engrave, make, issue, sell, circulate, or
possess with intent to use, sell, circulate, or pass a forged or
counterfeit stamp or place or cause to be placed any forged or
counterfeit stamp on any container of alcoholic beverage.
(c) No person may print, engrave, make, issue, sell, or
circulate with intent to defraud or knowingly possess a forged or
counterfeit permit, license, official signature, certificate,
evidence of tax payment, or other instrument.
(d) No person may possess a stamp or a part of a stamp, die,
plate, device, machine, or other instrument used or designed for
use for forging or counterfeiting any instrument named in
Subsection (b) or (c) of this section.
(e) Conviction for an offense defined in this section may be had
on the uncorroborated evidence of an accomplice. A court,
officer, or tribunal having jurisdiction of an offense defined in
this section or any district or county attorney may subpoena any
person and compel his attendance as a witness to testify as to
the violation of any provision of this section. Any person so
summoned and examined is immune from prosecution for the
violation of any provision of this section about which he may
testify.
(f) A person who violates any provision of this section commits
a felony punishable by imprisonment in the Texas Department of
Criminal Justice for not less than 2 nor more than 20 years.
Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1,
1977.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
87, Sec. 25.009, eff. September 1, 2009.
Sec. 206.07. PAYMENT OF TAX BY MAIL. (a) The payment of any
tax imposed by this code is timely made if not later than the
date on which payment is due the tax is mailed to the commission
in an envelope with the proper address and postage and is
received by the commission not later than the 10th day after the
date on which it was due.
(b) A legible postmark made by the United States Postal Service
is prima facie evidence of the date of mailing.
Added by Acts 1979, 66th Leg., p. 1965, ch. 777, Sec. 1, eff.
Aug. 27, 1979.
Sec. 206.08. COORDINATION OF AUDITS. (a) Before the commission
makes a demand to a licensee or permittee for any taxes due, as
established by an audit, the commission shall:
(1) hold an informal conference with the licensee or permittee
to discuss the audit and the rights of the permittee or licensee
to both an informal and formal appeal of the taxes due;
(2) review the audit in the commission headquarters with the
office of quality control to ensure that the uniform application
of audit standards has been applied in all aspects to the audit;
and
(3) send a certified letter stating the amount of taxes owed by
the licensee or permittee, the amount of the delinquency, and the
proper procedure to appeal the decision.
(b) The commission shall annually update and review all audit
manuals to ensure compliance with national audit standards and
impartiality and provide audit training to auditors responsible
for auditing tax accounts. The commission may expend funds
necessary to ensure adequate training of commission auditors or
trainers to provide the standardization of audits throughout the
state.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 103, eff. Sept. 1,
1993.
Sec. 206.09. CONTESTS OF TAXABLE AMOUNTS OWED. (a) A licensee
or permittee contesting the amount of taxes owed, after receiving
a demand for payment of taxes due from the commission, is
entitled to a hearing under Chapter 2001, Government Code.
(b) An appeal from a final order issued by the commission must
be filed in Travis County.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 103, eff. Sept. 1,
1993. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49),
eff. Sept. 1, 1995.