| (a) This section is promulgated pursuant to Alcoholic
Beverage Code §5.31, relating to General Powers and Duties, §204.01(g),
relating to Bond Required, and §204.07, relating to Waiver of
Bond Requirement.
(b) This section applies only to bonds required by §63.03
and Chapter 204 of the Alcoholic Beverage Code.
(c) The commission determines that it is no longer
necessary or appropriate to require that every applicant who is subject
to Chapter 204 of the Alcoholic Beverage Code furnish with its application
the bond that is otherwise required by that chapter.
(d) The commission determines that it is necessary
and appropriate to require that a bond under Chapter 204 of the Alcoholic
Beverage Code be furnished upon renewal of its license or permit by
a licensee or permittee who:
(1) is subject to Chapter 204 of the Alcoholic Beverage
Code; and
(2) has not made, on or before the due date, a required
payment of $500 or more for a tax or fee imposed by the Alcoholic
Beverage Code.
(e) It is the commission's judgment, under Alcoholic
Beverage Code §63.03, that the appropriate amount of bond that
is required from the holder of a nonresident brewer's license to protect
the revenue of the state from the tax due on malt beverages over any
six-week period is zero. Therefore, no bond is required of the holder
of a nonresident brewer's license, because the revenue of the state
is protected for these reasons:
(1) a holder of a nonresident brewer's license is not
liable for payment of the malt beverage tax pursuant to Alcoholic
Beverage Code §203.02; and
(2) even when the nonresident brewer transports malt
beverages into the state in a motor vehicle owned or leased by him,
the malt beverage must be delivered to the holder of a distributor's
license, who:
(A) is liable for payment of the malt beverage tax
pursuant to Alcoholic Beverage Code §203.02; and
(B) is subject to the requirement of a bond to protect
the revenue of the state when necessary and appropriate as determined
in §33.44 of this title.
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