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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 3. Registration and Bonds
Section 32110
32110. Out-of-state wine or beer manufacturers. Before commencing to transport wine or beer into this state pursuant to the provisions of Section 23661.5 of the Business and Professions Code, the wine or beer manufacturer or producer shall register with the board and make application to the board for a manufacturer's interstate alcoholic beverage transporter's permit, which, upon issuance, shall be valid until revoked by the board.
History—Added by Stats. 1959, p. 2940, in effect September 18, 1959. Stats. 1970, p. 1059, in effect November 23, 1970, added the words "or beer" following the word "wine".