This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Issue Date:
Revised Date: 2021-09-01

Legal Cites

Object Type

Cash — Alcoholic Beverage

Origin Date

1935 by the 44th Leg.


A tax of $0.198 per gallon of malt liquor containing alcohol in excess of 4% by weight. Tax liability occurs when the malt liquor is received in the State for storage, sale or distribution. A 2% discount is allowed to taxpayers for timely payments.

Due Date

On or before the 15th of each month covering operations of the preceding month.


Formerly deposited to the Omnibus Tax Clearance Fund (No. 0120). H.B. 872, 67th Leg. R.S. abolished Fund 0120 and moved deposit to General Revenue.

Formerly allocated monthly. A percentage to Fund No. 0001 for enforcement, and 25% of the balance to Available School Fund 0002 and 75% to General Revenue Fund to fund statutory allocations. H.B. 72, 68th Leg., 2nd C.S., effective 9-1-84 changed 25% from Fund 0002 to Foundation School Account (0193). Dedication of these revenues abolished August 31, 1995 per § 403.094, Government Code.

Amended by H.B. 122, 68th Leg., 2nd C.S., effective October 2, 1984.

Malt Liquor Tax repealed by H.B. 1545, 86th Leg., R.S. effective 9/1/2021 and replaced with malt beverage tax (includes malt liquor, ale, beer). Taxes on malt beverages moved to revenue object 3258.

USAS Values

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