Holders of licenses and permits authorizing the manufacture, wholesaling or distribution of distilled spirits, wine, ale, malt liquor, and beer in this state must pay the assessed excise tax not later than the 15th day of the month following the month in which occurs the "first sale" as this term is defined in Alcoholic Beverage Code §§201.02, 201.41 and 203.02. Remittance of all taxes shall be made by electronic funds transfer, check or money order made payable to the Texas Alcoholic Beverage Commission.

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; amended to be effective June 15, 2016, 41 TexReg 4254.