DIVISION 2. OTHER TAXES 6001-60709›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 3. Registration and Bonds 32101-32111

§ 32109

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1955, Ch. 1842.)

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California Revenue and Taxation Code

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