Bill Text: TX HB2720 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to taxes imposed on vinous liquor.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-03-26 - No action taken in committee [HB2720 Detail]
Download: Texas-2019-HB2720-Introduced.html
86R9762 SRA-F | ||
By: Kuempel | H.B. No. 2720 |
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relating to taxes imposed on vinous liquor. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 201.04(a) and (b), Alcoholic Beverage | ||
Code, are amended to read as follows: | ||
(a) A tax is imposed on the first sale of vinous liquor that | ||
does not contain over 16 [ |
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rate of seven [ |
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(b) A tax is imposed on vinous liquor that contains more | ||
than 16 [ |
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per gallon. | ||
SECTION 2. The changes in law made by this Act do not affect | ||
tax liability accruing before the effective date of this Act. That | ||
liability continues in effect as if this Act had not been enacted, | ||
and the former law is continued in effect for the collection of | ||
taxes due and for civil and criminal enforcement of the liability | ||
for those taxes. | ||
SECTION 3. This Act takes effect September 1, 2019. |