| Issue Date: | 1986-11-01 |
|---|---|
| Revised Date: | 2011-09-01 |
Legal Citations
- Alcoholic Beverage Code sec. 107.07
Object Type
Cash — Alcoholic Beverage
Origin Date
1986 by H.B. 22, 69th Leg., 3rd C.S.
Description
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.
Due Date
Fee paid when tax is paid at border stops.
Collecting Agencies
Deposit Funds
Note
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.
USAS Values
| Appropriation Year | 25 |
|---|---|
| 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 |