Text of section effective until September 01, 2021

Sec. 12.015. IMPORTATION OF ALE AND MALT LIQUOR FOR MANUFACTURE. (a) The holder of a brewer's permit may:

(1) import ale and malt liquor for manufacturing purposes from a holder of a nonresident brewer's permit; and

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

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

(1) the ale or malt liquor has been used for manufacturing purposes; and

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

Added by Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 56(a), eff. September 1, 2019.

Repealed by Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 410(a)(1), eff. September 1, 2021.