78R8869 AJA-D
By: Christian H.B. No. 2917
A BILL TO BE ENTITLED
AN ACT
relating to a tax on certain imported alcoholic beverages.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 201.04, Alcoholic Beverage Code, is
amended by adding Subsection (d) to read as follows:
(d) Notwithstanding Subsections (a)-(c), the tax imposed on
vinous liquor imported from France is three times the amount that
would otherwise be imposed under this section.
SECTION 2. Section 201.04(d), Alcoholic Beverage Code, as
added by this Act, applies only to tax liability on vinous liquor
that accrues on or after the effective date of this Act. Tax
liability on vinous liquor that accrues before the effective date
of this Act is governed by the law in effect immediately before that
date, and that law is continued in effect for that purpose.
SECTION 3. This Act takes effect September 1, 2003.