By Ramsay                                              H.B. No. 739
       74R2340 CAG-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the administration of the alcoholic beverage tax stamp
    1-3  program.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 201.74, Alcoholic Beverage Code, is
    1-6  amended to read as follows:
    1-7        Sec. 201.74.  OPERATION OF TAX STAMP PROGRAM <STATE
    1-8  TREASURER>.  (a)  The commission <state treasurer> is responsible
    1-9  for the custody and sale of tax stamps and for the proceeds of the
   1-10  sales <under his official bond>.
   1-11        (b)  The commission may <treasurer shall> sell tax stamps
   1-12  only to a person <qualified persons> designated by the commission
   1-13  <and to no other person>.
   1-14        (c)  The commission <treasurer> may designate any state or
   1-15  national bank in this state as its <his> agent to deliver and
   1-16  collect for any tax stamps and to remit the sale proceeds to it
   1-17  <him>.
   1-18        (d)  Invoices for tax stamps shall be issued by the
   1-19  commission <treasurer> in duplicate <triplicate> and numbered
   1-20  consecutively.  The original of the invoice shall be forwarded to
   1-21  the purchaser or to the person in whose care it may be sent for the
   1-22  benefit of a qualified purchaser.  The second copy shall be kept by
   1-23  the commission <transmitted to the commission daily and accompanied
   1-24  by those statements required by the commission.  The third copy
    2-1  shall be retained by the treasurer>.
    2-2        (e)  The commission <treasurer> shall <make and> keep a
    2-3  permanent record of all tax stamps received and <by him as well as
    2-4  all tax stamps> sold.  This record shall provide a perpetual
    2-5  inventory of all tax stamps and their disposition.  <The record
    2-6  must be available at all times to the commission or its authorized
    2-7  representatives.>
    2-8        SECTION 2.  Section 201.75, Alcoholic Beverage Code, is
    2-9  amended to read as follows:
   2-10        Sec. 201.75.  Delivery of Stamps.  The commission shall
   2-11  prescribe the manner in which tax stamps are delivered to <by the
   2-12  state treasurer to the commission for use and sale by> its
   2-13  inspectors in charge of ports of entry.
   2-14        SECTION 3.  Section 201.76(b), Alcoholic Beverage Code, is
   2-15  amended to read as follows:
   2-16        (b)  To obtain a refund under this section, it must be shown
   2-17  that the tax stamps for which a refund is asked were purchased from
   2-18  the commission <state treasurer> and that the refund is made to a
   2-19  person authorized to purchase tax stamps from the commission
   2-20  <treasurer>.  No other refunds for tax stamps are allowed.
   2-21        SECTION 4.  (a)  This Act takes effect September 1, 1995, and
   2-22  applies only to the distribution and sale of alcoholic beverage tax
   2-23  stamps distributed, sold, or refunded on or after September 1,
   2-24  1995.  An alcoholic beverage tax stamp sold or distributed before
   2-25  September 1, 1995, is governed by the law as it existed immediately
   2-26  before the effective date of this Act, and that law is continued in
   2-27  effect for that purpose.
    3-1        (b)  The property and records in the custody of the state
    3-2  treasurer used in administering the treasurer's duties relating to
    3-3  the custody, sale, or refund of tax stamps on September 1, 1995,
    3-4  are transferred to the Texas Alcoholic Beverage Commission.
    3-5        SECTION 5.  The importance of this legislation and the
    3-6  crowded condition of the calendars in both houses create an
    3-7  emergency and an imperative public necessity that the
    3-8  constitutional rule requiring bills to be read on three several
    3-9  days in each house be suspended, and this rule is hereby suspended.