Section 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.Tex. Alco. Bev. Code § 201.03
Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 8, eff. 10/2/1984. Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. 9/1/1977.