IMPORTED DISTILLED SPIRITS; FEDERAL STAMP.

Tex. ALCO. BEV Code § 201.82.
in effect
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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.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/28/2026