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
- 23660. Right of postal authorities to refuse delivery of imported beverages.
- 23661. Who may import.
- 23661.1. Importation of alcoholic beverages into State by adult passenger on board chartered flight.
- 23661.2. Permit to receive shipment of wine from another state.
- 23661.3. Wine direct shipper permit.
- 23661.5. Producer's transportation of wine or beer into this state by vehicle owned or leased.
- 23661.6. Right of wine grower to return previously exported wine in vehicles owned or controlled by the wine grower.
- 23661.7. Right of purchaser to return wine removed from state.
- 23662. When shipment deemed consigned to licensed importer.
- 23663. When shipment presumed for delivery and use within state.
- 23664. Railroad or other carrier carrying interstate or foreign passengers not deemed importer for sale of beverages on carrier.
- 23666. Seizure of beverages imported contrary to provisions.
- 23667. Receipt of beverages transported and delivered by common carriers.
- 23668. Refusal of consignee not a licensed importer or custom broker to give receipt and show license.
- 23669. Payment of common carrier's unpaid freight and storage proceeds of sale of seized or forfeited beverages.
- 23670. Violation of provisions a misdemeanor.
- 23671. Importation of beer for sale in State.
- 23672. Designation of licensed importer as authorized importer of brand.
- 23673. Distilled spirits; price to wholesaler or rectifier.
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.