Tex. Alco. Bev. Code § 201.03 · Subchapter A. TAX ON LIQUOR
TAX ON DISTILLED SPIRITS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
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 of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/AL/htm/AL.201.htm
- Text hash
- sha256 cb4eb3cc778c81d5e72eab369d43ee7306f2872b8a7d3b5c9951d311221f0733
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 3 provisions
Provisions in this library whose text cites Tex. Alco. Bev. Code § 201.03. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.