1. (a) This section is promulgated pursuant to Alcoholic Beverage Code §5.31, relating to General Powers and Duties, §204.01(g), relating to Bond Required, and §204.07, relating to Waiver of Bond Requirement.
2. (b) This section applies only to bonds required by §63.03 and Chapter 204 of the Alcoholic Beverage Code.
3. (c) The commission determines that it is no longer necessary or appropriate to require that every applicant who is subject to Chapter 204 of the Alcoholic Beverage Code furnish with its application the bond that is otherwise required by that chapter.

4. (d) The commission determines that it is necessary and appropriate to require that a bond under Chapter 204 of the Alcoholic Beverage Code be furnished upon renewal of its permit or license by a permittee or licensee who:

   1. (1) is subject to Chapter 204 of the Alcoholic Beverage Code; and
   2. (2) has not made, on or before the due date, a required payment of $500 or more for a tax or fee imposed by the Alcoholic Beverage Code.

5. (e) It is the commission's judgment, under Alcoholic Beverage Code §63.03, that the appropriate amount of bond that is required from the holder of a nonresident manufacturer's license to protect the revenue of the state from the tax due on beer over any six-week period is zero. Therefore no bond is required of a nonresident manufacturer, because the revenue of the state is protected for these reasons:

   1. (1) a holder of a nonresident manufacturer's license is not liable for payment of the beer tax pursuant to Alcoholic Beverage Code §203.02; and

   2. (2) even when the nonresident manufacturer transports beer into the state in a motor vehicle owned or leased by him, the beer must be delivered to the holder of a distributor's license, who:

      1. (A) also holds an importer's license;
      2. (B) is liable for payment of the beer tax pursuant to Alcoholic Beverage Code §203.02; and
      3. (C) is subject to the requirement of a bond to protect the revenue of the state when necessary and appropriate as determined in §33.44 of this title.

Source Note:The provisions of this §33.43 adopted to be effective December 31, 2020, 45 TexReg 8771.