Sec. 201.03. TAX ON DISTILLED SPIRITS

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(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.

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 8, eff. Oct. 2, 1984.

                    
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