Tex. Alcoh. Bev. Code Section 5.37
Collection of Taxes at Source

(a)

If the federal government provides a method of collecting liquor taxes at the source, the commission may enter contracts and comply with regulations, even to the extent of abrogating provisions of this code which are inconsistent with federal law or regulations, in order to receive the portion of the taxes allocated to the state. The taxes received shall be distributed as provided in this code.

(b)

The commission may acquire by gift, grant, or purchase, port of entry or other facilities for the administration of the Alcoholic Beverage Code, including the collection of taxes and confiscation of unlawful containers and illicit beverages. The commission may enter into agreements with agencies of the United States or other persons, if in the judgment of the commission, it will benefit the state to place facilities under its control through lease or sale from the United States or other persons. The commission may expend funds for the purpose of rehabilitating, renewing, restoring, extending, enlarging, improving, or performing routine maintenance on facilities under its control.

(c)

For the purpose of complying with Chapter 455, Acts of the 59th Legislature, Regular Session, 1965, as amended (Article 678f, Vernon’s Texas Civil Statutes), the commission is considered to be a public authority and unless the commission requests facilities to be obtained in accordance with Chapter 258, Acts of the 48th Legislature, Regular Session, 1943, as amended (Article 666b, Vernon’s Texas Civil Statutes), the provisions of that Act do not apply to the acquisition of facilities under this Act.

(d)

The commission is authorized to receive in the form of a gift, grant, or donation, any funds consistent with the purposes and goals of the commission and the designation of the grantor. However, no gift, grant, or donation may be offered or accepted from any party to any contested case before the agency, or from any party licensed or regulated by the commission.
Acts 1977, 65th Leg., p. 400, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1979, 66th Leg., p. 612, ch. 287, Sec. 1, eff. May 24, 1979; Acts 1995, 74th Leg., ch. 1060, Sec. 1, eff. Aug. 28, 1995.

Source: Section 5.37 — Collection of Taxes at Source, https://statutes.­capitol.­texas.­gov/Docs/AL/htm/AL.­5.­htm#5.­37 (accessed May 4, 2024).

5.01
Texas Alcoholic Beverage Commission 5.02
Members of Commission 5.03
Terms of Office 5.04
Presiding Officer 5.05
Relationship with Alcoholic Beverage Business Prohibited 5.06
Commission Office 5.07
Commission Meetings 5.08
Per Diem, Expenses 5.10
Employees 5.11
Administrator 5.12
Duties of Administrator 5.13
Assistant Administrator 5.14
Inspectors and Representatives 5.15
Assistant Attorneys General 5.16
Representation in Appeal to Commission 5.17
Suits Against the Commission: Venue 5.18
Audit 5.20
Standards of Conduct Information 5.21
Advisory Committees 5.022
Training 5.31
General Powers and Duties 5.32
May Require Reports 5.33
Regulate Licensees and Permittees 5.34
Delegation of Authority 5.35
Issuance of Permits and Licenses 5.36
Investigation of Violations 5.37
Collection of Taxes at Source 5.38
Quality and Purity of Beverages 5.39
Regulation of Liquor Containers 5.40
Regulation of Malt Beverage Container Deposits 5.41
Alcohol Used for Scientific Purposes, Etc 5.42
Penalty for Violation of Rule 5.43
Who May Hold Hearing 5.44
Subpoena of Witnesses 5.45
Proof of Document 5.47
Records of Violations 5.48
Private Records 5.49
Printed Copies of Code and Rules 5.50
Establishment of Certain Fees 5.051
Grounds for Removal from Commission 5.51
Bookkeeping Records 5.52
Program Accessibility Plan 5.53
Public Interest Information and Complaints 5.54
Resolution of Complaints 5.55
Electronic Processing of Licenses, Permits, and Certificates 5.56
Funding of Texas Wine Marketing Assistance Program 5.57
Marketing Practices Regulatory Decisions 5.58
Internal Affairs 5.59
Use of Technology 5.60
Alternative Rulemaking and Dispute Resolution Procedures 5.61
Training Program on Opioid-related Drug Overdose 5.101
Human Resources Division 5.102
Recruitment 5.103
Annual Report 5.141
Purchase of Firearm from Commission by Inspector or Representative 5.142
Special Inspectors or Representatives 5.321
Electronic Signatures 5.331
Public Disturbance Reports 5.361
Enforcement 5.362
Schedule of Sanctions 5.363
Disciplinary Authority of Administrator and Commission 5.364
Receipt and Use of Market Data 5.371
Proceeds from Contraband 5.441
Fees and Expenses Paid Members or Employees of Commission 5.581
Disclosure of Personnel Records of Commissioned Peace Officers
Green check means up to date. Up to date

Accessed:
May 4, 2024

§ 5.37’s source at texas​.gov