Tex. Alco. Bev. Code § 201.82
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Alco. Bev. Code § 201.82