The commission shall provide by rule for the equitable and final disposition of tax refunds or credits when liquor tax is overpaid or paid by mistake. It shall prescribe the time and manner for filing claims for credits and refunds and provide appropriate forms.
Tex. Alco. Bev. Code § 201.11
TAX CREDITS AND REFUNDS
Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.