Text of section effective until September 01, 2021
Sec. 20.03. ALE AND MALT LIQUOR FOR EXPORT. (a) In this section "ale or malt liquor for export" means ale or malt liquor a wholesaler holds for export to another state in which the wholesaler has been assigned a territory for the distribution and sale of the ale or malt liquor. The term includes ale and malt liquor that is illegal to sell in this state because of alcohol content, containers, packages, or labels.
(b) The holder of a general class B wholesaler's permit who receives ale or malt liquor for export from the holder of a brewer's or nonresident brewer's permit may:
(1) store the ale or malt liquor for export at the wholesaler's premises;
(2) transport the ale or malt liquor for export outside the state in the wholesaler's own vehicles; or
(3) deliver the ale or malt liquor for export to a common carrier for export and delivery outside the state.
(c) The holder of a general class B wholesaler's permit is not liable for any state tax on the ale or malt liquor for export.
(d) Section 101.67 does not apply to ale or malt liquor for export.
Added by Acts 2003, 78th Leg., ch. 489, Sec. 2, eff. Sept. 1, 2003.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 410(a)(5), eff. September 1, 2021.
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