Tex. Alcoholic Beverage Code § 203.04
This is the official text of Tex. Alcoholic Beverage Code § 203.04, part of Texas’s Alcoholic Beverage Code — regulates the sale and distribution of alcohol.
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§ 203.04. TAX ON UNSALABLE MALT BEVERAGES.
Official statutory text
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.
Status: in_force · Read it on the official government site
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