Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

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 & Taxation Code Section 32109; Business & Professional Code Section 23661) 1/09/92.