TEEA~~ORNEY GENERAI;
OFTEXAS
Hon. Be@ Ford, A&ikini~trator
Texas Liquor'Control Board
Austin, Texas
Dear'Sir': OpiniatlNo. 0~~2000
Rer Ligupr tax due the Sti~te
Of .TexatF on liquor *e-
strsyed by fire, explo-
sion and tornado.
This will acknowledge retieiptof your letter of February
24, 1940, in'which~you seek the opinionef this department on
the.quewtion therein presented. The pertinent paragraph of
your inquiry is:
"The question has bee,nraised as to whether or not
liquor which has been stored by & wholesaler and which
subsequently has been destroyed by fire, explosion, or
tosnado would be subject to State ~Tex."
Article 666-21 of the Penal Code of Texas, a part of
the Texas Liquor Control Act, levies certain fees and taxes
upon those dealing in liquors. It provia0.s in part:
-"There is hereby levied and Imposed on the first
wale in addition to the other fees and taxezied by
%ii? Act the following:" (underscoring ours)
Following such sentence are six specific taxes, one each for
the several classifications of alooholic drinks. Such
article defines 'first wale" as:
"The term *first wale' as used in Article I of this Act
shall mean-and include the first wale, possession,
distribution, or use in this State of any and all
liquor refined, blended, manufactured, imported into,
or in any other manner produced or acquired, possessed,
or brought into this,State."
The Act further provides:
"It shall be the duty of each person who makes a first
wale of any liquor in this State to affix said stamps
on each bottle or containerof liquor and to cancel the
Hon. Bert Ford, Page 2, O-2000
same in accordance with the rules and regulations of
the Board. ...."
It is apparent therefore, that the term "first wale" as
used in such article has been given a definite fixed meaning.
The one who first comes into possession of liquor within
this state, by whatever means the same is brought about, must
stamp such liquor before placing the same in storage or before
again welling or disposing of the same in any mammer.
We have carefully reviewed the statutes and have failed to
find any provision for making a refund of taxes paid where
the intoxicating liquors upon which the stamps had been
placed were subsequently destroyed by fire, explosion,
tornado and other catawtrophes,~
We assume for the purpose of this opinion that tax stamps had
been placed upon the liquor involved as required by law. In
such case no refund can be made. If such liquor has not been
first stamped as required by law, the tax is nevertheless due
the State.
Yours very truly
ATTORNEY:GENERAL OF TEXAS
By w/-Lloya Armstrong
Lloyd Armstrong
Assistant
LA:Apy/cg
APPROVED APRIL 1, 1940 ”
s/ Gerald C. Mann
ATTORNEY GENERAL OF 'TEXAS
APPROVED OPINION COI@dITTEE
By BWB, Chairman