Text of section effective until September 01, 2021
Sec. 62.015. IMPORTATION OF BEER, ALE, AND MALT LIQUOR FOR MANUFACTURE. (a) The holder of a manufacturer's license may:
(1) import for manufacturing purposes:
(A) beer from the holder of a nonresident manufacturer's license; and
(B) ale and malt liquor from a holder of a nonresident brewer's permit; and
(2) mix and blend beer, ale, and malt liquor imported under Subdivision (1) and bottle and sell the resultant product.
(b) The state tax on beer, ale, and malt liquor imported for manufacturing purposes does not accrue until:
(1) the beer, 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. 209(a), eff. September 1, 2019.
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