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 4. Imports2
23660. Right of postal authorities to refuse delivery of imported beverages. Postal authorities may refuse delivery of any shipment of alcoholic beverages originating outside this State. Postal authorities may turn alcoholic beverages over to the department. The alcoholic beverage when received shall be forfeited to the State.
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.