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
IMPORTED DISTILLED SPIRITS; FEDERAL STAMP
Acts 1977, 65th Leg., p. 535, ch. 194, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.