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Texas Alcoholic Beverage Code - Section 201.03. Tax On Distilled Spirits

Legal Research Home > Texas Laws > Alcoholic Beverage Code > Texas Alcoholic Beverage Code - Section 201.03. Tax On Distilled Spirits

§ 201.03. TAX ON DISTILLED SPIRITS.  (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.

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

Last modified: August 11, 2007