Holders of permits authorizing the importation of distilled spirits and wines into this state must pay the tax assessed on distilled spirits and wines not later than the 15th day of the month following the month in which occurs the "first sale" as this term is defined in the Alcoholic Beverage Code, §201.02. Holders of permits authorizing the manufacturing in this state or importation into this state of ale and malt liquor must pay the tax assessed on ale and malt liquor not later than the 15th day of the month following the month in which occurs the first sale or importation as set forth in §201.41, et seq., of the Alcoholic Beverage Code. Remittance of the taxes on liquor, less 2.0% of the amount due when submitted within the required time, shall accompany the reports hereinafter provided for in §41.32 of this title (relating to Monthly Report of Distilled Spirits and Wines), §41.34 of this title (relating to Distilled Spirits Report of Miniatures), §41.36 of this title (relating to Monthly Report of Ale and Malt). Remittance of all taxes shall be made by cashier's check, certified check, or United States postal money order, payable to the state treasurer of Texas.

Source Note:The provisions of this §41.31 adopted to be effective January 1, 1976; amended to be effective September 18, 1978, 3 TexReg 3093.