Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Alcoholic Beverage Tax Annotations

Imported Beer or Wine Presumed Sold—Section 32175

Imported Beer Stored in a Warehouse. An out-of-state manufacturer delivering beer to a warehouse in California for temporary storage before it is sold to distributors is the legal importer of the beer into California and is responsible for reporting and paying the tax to the state. 7/17/97.