California Revenue and Taxation Code 32109 – Any common carrier, except railroad and steamship companies, before …
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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.)
Terms Used In California Revenue and Taxation Code 32109
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20