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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Annotations
Trucking Company Carriers—Section 32109
Contract Carrier. A contract carrier authorized by the Interstate Commerce Commission to transport general commodities in interstate commerce was properly denied an interstate Alcoholic Beverage transporter's permit. California statutory law makes clear that, with certain exceptions, only common carriers may bring Alcoholic Beverages into the state provided they have also registered with the Board and received from it an interstate Alcoholic Beverage transporter's permit. (Revenue and Taxation Code Section 32109; Business and Professional Code Section 23661) 1/09/92.