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  89R12198 JBD-D     By: Troxclair H.B. No. 3993       A BILL TO BE ENTITLED   AN ACT   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 [ 14 ] percent of alcohol by volume at the   rate of 20.4 cents per gallon.          (b)  A tax is imposed on vinous liquor that contains more   than 16 [ 14 ] percent of alcohol by volume at the rate of 40.8 cents   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, 2025.