KBCraig wrote:Oh, and brief aside... is it still true (if it ever was) that TABC revenue agents are authorized to collect importation taxes on the spot, and in lieu of taxes may seize and/or destroy imported alcohol? I read that long ago, but never bothered tracking down if it was legend or fact. Living here in "dry" (like a martini) Bowie County, we have to buy our beer across the street in Texarkana, Arkiesaw. That, or pay the "Sunday tax" (forgot to buy beer on Saturday!) in Domino, the one "wet" spot in Cass County.
In other words, we "import" a lot of untaxed alcohol.
It is kind of a fuzzy area on the tax collection. We are authorized to, and that is what we have the people ont eh bridges to Mexico doing. The reason I was told for not doing it on the state borders is that it woul dnot be cost effective. I think it is more a case of not wanting to irritate people too muhc, which makes sense to me. But the agents do no thave the tax stamps or procedures in place to collect the tax, so they cannot do so in reality.
But, an illicit beverage can be seized on the spot and destroyed or sold alter by the state. It is defined as one manufactired, sold, distributed, possessed, bottled (or a bunch of other things) in violation of the Alcoholic Beverage code or one on which the tax has not been paid.
So, if the office there catches you with that bunch of out of state beer, it can be seized.