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Texas Alcoholic Beverage Code

§ 201.03 — TAX ON DISTILLED SPIRITS

AL § 201.03Title 5. TAXATION · Ch. 201. LIQUOR TAXES · Art. A. TAX ON LIQUOR

Statute text

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(a)A tax is imposed on the first sale of distilled spirits at the rate of $2.40 per gallon.
(b)The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package.
(c)Should packages containing less than one-half pint but more than two ounces ever be legalized in this state, the minimum tax imposed on each of these packages is $0.122.

Legislative history

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 8, eff. Oct. 2, 1984.

Source: Texas Alcoholic Beverage Code § 201.03 from the Texas Constitution and Statutes (Texas Legislature) (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.