Tex. Alco. Bev. Code § 201.71
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Unless the liquor is exempt from tax or payment has been or is to be made by a permittee in accordance with the provisions of Subchapter A or B of this chapter, the tax levied under Subchapter A or B shall be paid by affixing a stamp or stamps on each bottle or container of liquor. The stamp shall be affixed in strict accordance with the commission's rules and regulations.
Tex. Alco. Bev. Code § 201.71