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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 14 - ALCOHOLIC BEVERAGE TAX
CHAPTER 3 - Registration and Bonds
Section 32109.
Universal Citation: CA Rev & Tax Code § 32109 (2017)
32109.
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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