Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Alcoholic Beverage Tax Law

Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1

Division 9. Alcoholic Beverages
Chapter 1. General Provisions and Definitions2

Section 23046

23046. "Air common carrier." "Air common carrier" means a person engaged in regularly scheduled air transportation between fixed termini under a certificate of public convenience and necessity issued by the Civil Aeronautics Board, or its successor, or the Public Utilities Commission, or its successor, and "airplane" or "common carrier airplane" means an airplane operated in air transportation by an air common carrier.

History—Added by Stats. 1955, p. 1840, in effect September 7, 1955. Stats. 1957, p. 594, in effect September 11, 1957, renumbered this section which was formerly numbered 23045. Stats. 1968, p. 1296, in effect November 13, 1968, added "or its successor, or the Public Utilities Commission, or its successor".

1 See Section 32002 of Revenue and Taxation Code in this volume.

2The provisions of this chapter, except as otherwise noted, were added by Stats. 1953, p. 954, in effect September 9, 1953.