Texas Attorney General Opinion: WW-354 Page: 2 of 8
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Honorable Coke R. Stevenson, Jr. Page 2 (WW-354).
In the event your answer to this question is
in the affirmative, would the Board then be
authorized to grant a refund of State beer
taxes on beer sold and delivered to said mili-
tary establishments?
"(5) Where police jurisdiction has been
ceded by the State to the Federal Government
for a military establishment, and the Federal
Government subsequently leases such land to a
civilian contractor for the purpose-of build-
ing a housing development, community center or
training personnel of the Armed Forces, would
the State then be authorized to grant a refund
of State beer taxes on beer sold to said mili-
tary establishments and military personnel
residing therein?"
Paragraphs (a) through (d) of Section 23j, Article 667,
Vernon's Penal Code, reads as follows:
"(a). The tax levied in Section 23 of
Article II of the Texas Liquor Control Act is
levied only on its first sale in Texas or only
on its importation into Texas, whichever shall
first occur.
"(b). On beer imported into this State the
duty of paying the tax shall rest primarily upon
the Importer, and said tax shall become due and
payable on the fifteenth day of the month follow-
ing that month in which said beer was imported
into this State.
"(c). On beer manufactured in this State
the duty of paying the tax shall rest primarily
upon the Manufacturer, and said tax shall become
due and payable on the fifteenth day of the month
following that month in which the first sale of
said beer was made in this State.
"(d). It is not intended that the tax levied
in Section 23 of Article II of the Texas Liquor
Control Act shall be collected on beer shipped
out of this State for consumption outside this
State, or sold aboard ships for ship'sesnpplies,
or on beer shipped to any installation of the
National Military Establishment, wherein the
State of Texas has ceded police jurisdiction,
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Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-354, text, January 31, 1958; (https://texashistory.unt.edu/ark:/67531/metapth266966/m1/2/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.