Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Alcoholic Beverage Tax Law
Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 4. Imports2
23661.1. Importation of alcoholic beverages into State by adult passenger on board chartered flight. Notwithstanding any other provision of law, an adult passenger on board a chartered airplane on a flight which commences and terminates in the continental United States and which does not land outside the continental United States, may bring not to exceed one quart of alcoholic beverages into this State for household or personal use. Such alcoholic beverages shall be exempt from state licensing restrictions. No person shall bring in more than one quart of alcoholic beverages during any calendar year pursuant to the authority granted in this section.
1See Section 32002 of Revenue and Taxation Code in this volume.
2 The provisions of Chapter 4 of the Business and Professions Code were added to the Business Taxes Law Guide in 2006. Any changes to these provisions prior to 2006 will not be reflected in the history notes.