Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Alcoholic Beverage Tax Law

Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1

CHAPTER 4. IMPORTS2

Section 23672

23672. Designation of licensed importer as authorized importer of brand. A licensed importer shall not purchase or accept delivery of any brand of distilled spirits unless he is designated as an authorized importer of such brand by the brand owner or his authorized agent. Such distilled spirits imported into California shall come to rest at the warehouse of the licensed importer or an authorized warehouse for the account of such licensed importer, before sale and delivery to a retail licensee.

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.