Text of section effective until September 01, 2021
Sec. 203.11. EVIDENCE IN SUIT. In a suit brought to enforce the collection of tax due on beer manufactured in or imported into this state, a certificate by the commission or administrator showing the delinquency is prima facie evidence of:
(1) the levy of the tax or the delinquency of the stated amount of tax and penalty; and
(2) compliance by the commission with the provisions of this code in relation to the computation and levy of the tax.
Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 378, eff. September 1, 2021.