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
23661.7. Right of purchaser to return wine removed from state. (a) A person who has purchased wine from a licensed winegrower or a holder of a beer and wine wholesaler's license and an off-sale retail license that only sells wine, has taken delivery of that wine within this state for delivery or use without the state, and has removed that wine from the state, may return all or any portion of that wine to the licensed premises of the winegrower or holder of a beer and wine wholesaler's license and an off-sale retail license that only sells wine in this state from whom the wine was purchased. To make a return the purchaser need not obtain any license in this state, and may return the wine in a vehicle owned or controlled by the purchaser.
(b) The provisions of Section 32175 of the Revenue and Taxation Code shall apply to any wine so returned.
History—Stats. 2010, Ch. 276 (SB 806), in effect January 1, 2011, added subdivision letter (a) to the first two sentences of the former sole paragraph, added "or holder of a beer and wine wholesaler's license and an off-sale retail license that only sells wine" after "winegrower", and substituted "that" for "such" after "has taken delivery", "has removed", and after "or any portion", throughout the first sentence, substituted "a" for "such" after "To make" and substituted "the" for "such" after "controlled by" in the second sentence, of relettered subdivision (a); and lettered the third sentence of the former sole paragraph as subdivision (b).
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.