| (a) Each holder of a distiller's and rectifier's permit,
any class of wholesaler's permit, a winery permit, a brewer's license,
or a distributor's license shall make a monthly report to the commission
on forms prescribed or approved by the executive director or the executive
director's designee.
(b) The report shall be electronically submitted or
postmarked by the license or permit holder with the commission at
its offices at Austin, Texas, on or before the 15th day of the month
following the calendar month for which the report is made.
(c) Upon request by an authorized representative of
the commission, invoices shall be submitted to support each entry
in the report. A legible copy of each invoice must show:
(1) invoice number and invoice date;
(2) trade name, license number and address of licensed
brewer for malt beverages;
(3) trade name, permit number and address of permitted
non-resident seller, distiller or winery for wine and distilled spirits;
(4) trade name and shipping address of customer;
(5) brand name, type, number and size of containers,
total cases, unit or line-item extension price, and total selling
price;
(6) origin of shipment and shipping date; and
(7) total gallons by taxable class of alcohol invoiced.
(d) The monthly report required by this section must
be filed each month even if no sales or shipments have been made.
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