(a) No tax may be collected on liquor:
- (1) shipped out of state for consumption outside the state;
- (2) sold aboard a ship for ship's supplies; or
- (3) sold as vintage distilled spirits.
- (b) The commission shall provide forms for claiming the exemption prescribed by this section.
- (c) A tax credit shall be allowed for payment of any unintended or excess tax.
Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Acts 2023, 88th Leg., R.S., Ch. 91 (S.B. 1322), Sec. 8, eff. September 1, 2023.