1. (a) Each holder of a distiller's, rectifier's wholesaler's, general and local Class B wholesaler's, Class A and B winery, or wine bottler's permit shall make a monthly report (monthly report of distilled spirits and wines received and disposed of) to the commission on forms prescribed by the administrator.

2. (b) The report shall be made and filed by the permittee with the commission at its offices at Austin, Texas, on or before the 15th day of the month following the calendar month for which the report is made and shall show the following:

   1. (1) month for which the report is made, permit number, class of permit, trade name, and address of permittee;
   2. (2) wine gallons of distilled spirits, wine not over 14% alcohol by volume, wine 14-24% alcohol by volume, and wine sparkling along with the invoice dates, names and addresses of the consignees, invoice numbers and total cases for sales to Texas wholesalers, exports out-of-state, and sales to ships for ship's supplies;
   3. (3) wine gallons of distilled spirits, wine not over 14% alcohol by volume, wine 14-24% alcohol by volume, and wine sparkling along with the receiving dates, shippers' names and addresses, invoice numbers and total cases when distilled spirits and wines are destroyed by railroads and common carrier truck lines and when an exemption for the tax is claimed;
   4. (4) wine gallons of wine not over 14% alcohol by volume, wine 14-24% alcohol by volume, and wine sparkling along with the invoice dates, consignees' names and addresses, invoice numbers and total cases for exemptions of the tax for sales of wines to religious organizations for sacramental purposes;

   5. (5) The total wine gallons of distilled spirits, wine not over 14% alcohol by volume, wine 14-24% alcohol by volume and wine sparkling that are during the month:

      1. (A) owed in this state by, or in the possession in this state of, the permittee on the first and last day;
      2. (B) received;
      3. (C) disposed of in a transaction exempt from tax;
      4. (D) returned under authorization of the administrator; and
      5. (E) subject to tax.

Source Note:The provisions of this §41.32 adopted to be effective January 1, 1976.