Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Alcoholic Beverage Tax Law
CHAPTER 3. REGISTRATION AND BONDS
Section 32109
32109. Trucking company carriers. Any common carrier, except railroad and steamship companies, before engaging in the business of transporting shipments of alcoholic beverages into this State, shall register with the board and make application to the board for an interstate alcoholic beverage transporter's permit, which, upon issuance, shall be valid until revoked by the board.