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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1
Chapter 4. Imports2 (View entire chapter)
- 23660 Right of postal authorities to refuse delivery of imported beverages
- 23661 Who may import
- 23661.1 Importation of alcoholic beverages into State by adult passenger on board chartered flight
- 23661.2 Permit to receive shipment of wine from another state
- 23661.3 Wine direct shipper permit
- 23661.5 Producer's transportation of wine or beer into this state by vehicle owned or leased
- 23661.6 Right of winegrower to return previously exported wine in vehicles owned or controlled by the winegrower
- 23661.7 Right of purchaser to return wine removed from state
- 23662 When shipment deemed consigned to licensed importer
- 23663 When shipment presumed for delivery and use within state
- 23664 Railroad or other carrier carrying interstate or foreign passengers not deemed importer for sale of beverages on carrier
- 23666 Seizure of beverages imported contrary to provisions
- 23667 Receipt of beverages transported and delivered by common carriers
- 23668 Refusal of consignee not a licensed importer or custom broker to give receipt and show license
- 23669 Payment of common carrier's unpaid freight and storage proceeds of sale of seized or forfeited beverages
- 23670 Violation of provisions a misdemeanor
- 23671 Importation of beer for sale in State
- 23672 Designation of licensed importer as authorized importer of brand
- 23673 Distilled spirits; price to wholesaler or rectifier
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.