Holders of licenses and permits authorizing the manufacture, wholesaling, or distribution of distilled spirits, wine, and malt beverages in this state must pay the assessed excise tax not later than the 15th day of the month following the month in which occurs the "first sale" as this term is defined in Alcoholic Beverage Code §§201.02, 201.41 and 203.02. All taxes shall be remitted by electronic funds transfer, check, or money order made payable to the Texas Alcoholic Beverage Commission.

Source Note: The provisions of this §41.30 adopted to be effective December 6, 2021, 46 TexReg 8246