California CodesBusiness and Professions Code - BPCDivision 9 — Alcoholic BeveragesChapter 2 — Authorized Unlicensed Transactions and ExemptionsSection 23108
Licensees of other states may purchase bulk brandy produced in this State and stored in an internal revenue bonded warehouse in this State or may purchase warehouse receipts covering the brandy for storage in this State, and may subsequently, without obtaining any license therefor in this State, export the brandy in accordance with the rules prescribed by the department. The sale of brandy or warehouse receipts pursuant to this section by a taxpayer to the purchasing licensee of another state shall be exempt from the excise tax levied by Section 32201 of the Revenue and Taxation Code.
Notes
Allows licensees of other states to buy California-produced bulk brandy or warehouse receipts for brandy stored in an in-state internal-revenue bonded warehouse and later export the brandy without a California license under department rules. Exempts the taxpayer sale of that brandy or those receipts to the out-of-state licensee from the specified excise tax.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 23108 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-9/chapter-2/section-23108