Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

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 1. General Provisions and Definitions2

Section 23036

23036. "Public warehouse." "Public warehouse" means any place licensed for the storage of, but not the sale of, alcohol or alcoholic beverages for the account of other licensees and includes United States custom bonded warehouses and United States internal revenue bonded warehouses when the bonded warehouses are used for storage of alcoholic beverages for the account of another licensee.

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.