Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Alcoholic Beverage Tax Law
Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS2
23018. "Exporter." "Exporter" means any person who sells, delivers, or consigns alcoholic beverages located within this State for delivery, use, or sale without the State.
1See Section 32002 of Revenue and Taxation Code in this volume.
2The provisions of this chapter, except as otherwise noted, were added by Stats. 1953, p. 954, in effect September 9, 1953.