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Texas Alcoholic Beverage Code

§ 201.82 — IMPORTED DISTILLED SPIRITS; FEDERAL STAMP

AL § 201.82Title 5. TAXATION · Ch. 201. LIQUOR TAXES · Art. C. STAMPS

Statute text

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A container of distilled spirits that has a federal liquor strip stamp attached or that has been imported from a foreign country is subject to taxation and must have the appropriate state tax stamp for distilled spirits affixed to it, unless it is taxed under the reporting system.

Legislative history

Acts 1977, 65th Leg., p. 535, ch. 194, Sec. 1, eff. Sept. 1, 1977.

Source: Texas Alcoholic Beverage Code § 201.82 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.