Texas Alcoholic Beverage Code - ALCO BEV § 203.04. Tax on Unsalable Malt Beverages

No tax imposed under Section 203.01 may be imposed or collected on malt beverages that for any reason have been found and declared to be unsalable by the commission or administrator. A brewer or distributor is entitled to a refund of any tax the brewer or distributor has paid on unsalable malt beverages.