Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Alcoholic Beverage Tax Law


Section 32110

32110. Out-of-state wine or beer manufacturers. Before commencing to transport wine or beer into this state pursuant to the provisions of Section 23661.5 of the Business and Professions Code, the wine or beer manufacturer or producer shall register with the board and make application to the board for a manufacturer's interstate alcoholic beverage transporter's permit, which, upon issuance, shall be valid until revoked by the board.

History.—Added by Stats. 1959, p. 2940, in effect September 18, 1959. Stats. 1970, p. 1059, in effect November 23, 1970, added the words "or beer" following the word "wine".