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.