Tex. Alco. Bev. Code § 62.015

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 62.015 - Importation of Malt Beverages for Manufacture

(a) The holder of a brewer's license may:

(1) import for manufacturing purposes malt beverages from the holder of a nonresident brewer's license; and

(2) mix and blend malt beverages imported under Subdivision (1) and bottle and sell the resultant product.

(b) The state tax on malt beverages imported for manufacturing purposes does not accrue until:

(1) the malt beverages have been used for manufacturing purposes; and

(2) the resultant product has been placed in containers for sale.

Tex. Alco. Bev. Code § 62.015

Added by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 1359,Sec. 209, eff. 9/1/2021.

Added by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 26,Sec. 2, eff. 9/1/2019.