Sec. 203.04.  TAX ON UNSALABLE MALT BEVERAGES.  No tax imposed under Section 203.01 may be imposed or collected on malt beverages that for any reason have been found and declared to be unsalable by the commission or administrator.  A brewer or distributor is entitled to a refund of any tax the brewer or distributor has paid on unsalable malt beverages.
Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by: 
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 372, eff. September 1, 2021.