1. (a) Each holder of a brewpub license shall make a monthly report (monthly report of beer, ale, and malt liquor manufactured, brewed, and disposed of) to the commission on forms prescribed by the administrator.

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

   1. (1) the month for which the report is made, the license number, and the name and address of the brewpub;
   2. (2) a full and correct record of each type of malt beverage produced during the month for which the report is made;
   3. (3) the date of each day's operation;
   4. (4) for each day's operation, the opening inventory in bulk gallons for each type of malt beverage;
   5. (5) for each day's operation, the closing inventory in bulk gallons for each type of malt beverage;
   6. (6) for each day's operation, the total gallons produced for each type of malt beverage;
   7. (7) for each day's operation, the total gallons of each type of malt beverage sold, offered without charge, or consumed; and

   8. (8) end-of-month totals, by type of malt beverage, of:

      1. (A) bulk gallons in closing inventory;
      2. (B) gallons produced;
      3. (C) produced gallons in closing inventory; and
      4. (D) gallons sold, offered without charge, or consumed.
3. (c) Holders of brewpub licenses must pay the tax on the total combined gallons of beer, ale, and malt liquor not later than the 15th day of the month following the month the malt beverages were sold, offered without charge, or consumed. A remittance, less 2.0% of the amount due when submitted within the required time, shall accompany the monthly report hereinbefore provided and shall be payable to the state treasurer of Texas.

Source Note:The provisions of this §41.53 adopted to be effective February 24, 1994, 19 TexReg 1039.