{"data":{"id":"us-tx/tex.-alcoholic-beverage-code-201.82","jurisdiction":"us-tx","citation":"Tex. Alcoholic Beverage Code § 201.82","heading":"IMPORTED DISTILLED SPIRITS; FEDERAL STAMP.","body":"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.\nActs 1977, 65th Leg., p. 535, ch. 194, Sec. 1, eff. Sept. 1, 1977.","path":["ALCOHOLIC BEVERAGE CODE","TITLE 5. TAXATION","CHAPTER 201. LIQUOR TAXES","SUBCHAPTER C. STAMPS"],"source_url":"https://statutes.capitol.texas.gov/Docs/AL/htm/AL.201.htm#201.82","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:52Z","sha256":"14dbf64549c30a143485665bd28aa64d4fe90460772544d10de35af132dd1a14","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-alcoholic-beverage-code-201.81","next":"us-tx/tex.-alcoholic-beverage-code-203.01"},"notice":"GroundRules: Original legal text. Not legal advice."}