Texas Codes
Tex. Alco. Bev. Code § 201.10 (2026)
Excess Tax
✓ laws through the 89th Legislature (2025)
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Sec. 201.10. EXCESS TAX. A permittee is entitled to a refund or tax credit on future tax payment for any excess tax on liquor paid through oversight, mistake, error, or miscalculation.
Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977.