Sec. 206.04. JURISDICTION CEDED TO FEDERAL GOVERNMENT. (a) No person may transport or ship or cause to be transported or shipped any alcoholic beverage into any area in this state in which the state has ceded police jurisdiction to the federal government or any of its agencies unless the containers or packages holding those alcoholic beverages have a Texas tax stamp affixed if required by this code.
(b) Common carriers are not required to see that tax stamps are affixed.
Acts 1977, 65th Leg., p. 544, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Structure Texas Statutes
Chapter 206 - Provisions Generally Applicable to Taxation
Section 206.02. Proof of Taxes Due
Section 206.03. Importation Without Tax Stamp
Section 206.04. Jurisdiction Ceded to Federal Government
Section 206.05. Unmutilated Stamps
Section 206.06. Forgery or Counterfeiting
Section 206.07. Payment of Tax by Mail