Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Alcoholic Beverage |
| Origin Date: 1986 by H.B. 22, 69th Leg., 3rd C.S. |
| Issue Date: 1986-11-01 |
| Revised Date: 2011-09-01 |
A person may import small amounts of liquor, malt beverage or wine for personal use without being required to hold a permit. Person must pay required state tax on the beverages imported and must also pay an administrative fee of $3.00.
Fee paid when tax is paid at border stops.
Amended by H.B. 1978, 70th Leg., R.S.
Amended by H.B. 1936, 82nd Leg., R.S. to increase administrative fee from 50 cents to $3.00.
| Appropriation Year | 26 |
|---|---|
| USAS Title | ALCOHOLIC BEVERAGE IMPORT FEE |
| Receipt Category | 06 – Alcoholic Beverages |
| Receipt Type | 30 – State Service Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |