1-1 By: Cain S.B. No. 686
1-2 (In the Senate - Filed February 21, 1995; February 22, 1995,
1-3 read first time and referred to Committee on State Affairs;
1-4 April 4, 1995, reported favorably by the following vote: Yeas 13,
1-5 Nays 0; April 4, 1995, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the administration of the alcoholic beverage tax stamp
1-9 program.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 201.74, Alcoholic Beverage Code, is
1-12 amended to read as follows:
1-13 Sec. 201.74. OPERATION OF TAX STAMP PROGRAM <STATE
1-14 TREASURER>. (a) The commission <state treasurer> is responsible
1-15 for the custody and sale of tax stamps and for the proceeds of the
1-16 sales <under his official bond>.
1-17 (b) The commission may <treasurer shall> sell tax stamps
1-18 only to a person <qualified persons> designated by the commission
1-19 <and to no other person>.
1-20 (c) The commission <treasurer> may designate any state or
1-21 national bank in this state as its <his> agent to deliver and
1-22 collect for any tax stamps and to remit the sale proceeds to it
1-23 <him>.
1-24 (d) Invoices for tax stamps shall be issued by the
1-25 commission <treasurer> in duplicate <triplicate> and numbered
1-26 consecutively. The original of the invoice shall be forwarded to
1-27 the purchaser or to the person in whose care it may be sent for the
1-28 benefit of a qualified purchaser. The second copy shall be kept by
1-29 the commission <transmitted to the commission daily and accompanied
1-30 by those statements required by the commission. The third copy
1-31 shall be retained by the treasurer>.
1-32 (e) The commission <treasurer> shall <make and> keep a
1-33 permanent record of all tax stamps received and <by him as well as
1-34 all tax stamps> sold. This record shall provide a perpetual
1-35 inventory of all tax stamps and their disposition. <The record
1-36 must be available at all times to the commission or its authorized
1-37 representatives.>
1-38 SECTION 2. Section 201.75, Alcoholic Beverage Code, is
1-39 amended to read as follows:
1-40 Sec. 201.75. Delivery of Stamps. The commission shall
1-41 prescribe the manner in which tax stamps are delivered to <by the
1-42 state treasurer to the commission for use and sale by> its
1-43 inspectors in charge of ports of entry.
1-44 SECTION 3. Subsection (b), Section 201.76, Alcoholic
1-45 Beverage Code, is amended to read as follows:
1-46 (b) To obtain a refund under this section, it must be shown
1-47 that the tax stamps for which a refund is asked were purchased from
1-48 the commission <state treasurer> and that the refund is made to a
1-49 person authorized to purchase tax stamps from the commission
1-50 <treasurer>. No other refunds for tax stamps are allowed.
1-51 SECTION 4. (a) This Act takes effect September 1, 1995, and
1-52 applies only to the distribution and sale of alcoholic beverage tax
1-53 stamps distributed, sold, or refunded on or after September 1,
1-54 1995. An alcoholic beverage tax stamp sold or distributed before
1-55 September 1, 1995, is governed by the law as it existed immediately
1-56 before the effective date of this Act, and that law is continued in
1-57 effect for that purpose.
1-58 (b) The property and records in the custody of the state
1-59 treasurer used in administering the treasurer's duties relating to
1-60 the custody, sale, or refund of tax stamps on September 1, 1995,
1-61 are transferred to the Texas Alcoholic Beverage Commission.
1-62 SECTION 5. The importance of this legislation and the
1-63 crowded condition of the calendars in both houses create an
1-64 emergency and an imperative public necessity that the
1-65 constitutional rule requiring bills to be read on three several
1-66 days in each house be suspended, and this rule is hereby suspended.
1-67 * * * * *