16 Tex. Admin. Code § 33.43 - When Excise Tax Bonds Are Necessary

(a) This section is promulgated pursuant to Alcoholic Beverage Code § 5.31, relating to General Powers and Duties, §204.01(g), relating to Bond Required, and §204.07, relating to Waiver of Bond Requirement.

(b) This section applies only to bonds required by §63.03 and Chapter 204 of the Alcoholic Beverage Code.

(c) The commission determines that it is no longer necessary or appropriate to require that every applicant who is subject to Chapter 204 of the Alcoholic Beverage Code furnish with its application the bond that is otherwise required by that chapter.

(d) The commission determines that it is necessary and appropriate to require that a bond under Chapter 204 of the Alcoholic Beverage Code be furnished upon renewal of its license or permit by a licensee or permittee who:

(1) is subject to Chapter 204 of the Alcoholic Beverage Code; and

(2) has not made, on or before the due date, a required payment of $500 or more for a tax or fee imposed by the Alcoholic Beverage Code.

(e) It is the commission's judgment, under Alcoholic Beverage Code § 63.03, that the appropriate amount of bond that is required from the holder of a nonresident brewer's license to protect the revenue of the state from the tax due on malt beverages over any six-week period is zero. Therefore, no bond is required of the holder of a nonresident brewer's license, because the revenue of the state is protected for these reasons:

(1) a holder of a nonresident brewer's license is not liable for payment of the malt beverage tax pursuant to Alcoholic Beverage Code § 203.02; and

(2) even when the nonresident brewer transports malt beverages into the state in a motor vehicle owned or leased by him, the malt beverage must be delivered to the holder of a distributor's license, who:

(A) is liable for payment of the malt beverage tax pursuant to Alcoholic Beverage Code § 203.02; and

(B) is subject to the requirement of a bond to protect the revenue of the state when necessary and appropriate as determined in § 33.44 of this title.

Notes

16 Tex. Admin. Code § 33.43

Adopted by Texas Register, Volume 45, Number 49, December 4, 2020, TexReg 8771, eff. 12/31/2020; Adopted by Texas Register, Volume 46, Number 34, August 20, 2021, TexReg 5181, eff. 9/1/2021