Texas Alcoholic Beverage Code 201.05 – Reporting System
Current as of: 2024 | Check for updates
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Terms Used In Texas Alcoholic Beverage Code 201.05
- Liquor: means any alcoholic beverage, other than a malt beverage, containing alcohol in excess of five percent by volume, unless otherwise indicated. See Texas Alcoholic Beverage Code 1.04
- Person: means a natural person or association of natural persons, trustee, receiver, partnership, corporation, organization, or the manager, agent, servant, or employee of any of them. See Texas Alcoholic Beverage Code 1.04
A person who holds a permit authorizing the importation of liquor into this state shall pay the liquor tax by the reporting system under bond.