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A BILL TO BE ENTITLED
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AN ACT
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relating to the repeal of the partial tax exemption for certain |
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beer. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 203.08, Alcoholic Beverage Code, is |
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repealed. |
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SECTION 2. Section 62.13, Alcoholic Beverage Code, is |
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amended to read as follows: |
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Sec. 62.13. LICENSED WAREHOUSE FOR IMPORTATION OF BEER. On |
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application and payment of a fee to be set by the commission, the |
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holder of a manufacturer's license may be issued a license for a |
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warehouse located in an area where the sale of beer is lawful and |
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may import beer from outside the state for delivery to the licensed |
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warehouse for sale to beer distributors or for removal to other |
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warehouses of the manufacturer. The manufacturer shall make and |
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keep a record of the receipt, sale, and other movement of beer |
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received at the licensed warehouse and any other records that the |
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commission or administrator requires. This section applies only to |
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a holder of a manufacturer's license who, on January 1, 1993, |
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operated under Section [Sections] 62.12 [and 203.08 of this code]. |
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SECTION 3. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 4. This Act takes effect September 1, 2009. |