California CodesBusiness and Professions Code - BPCDivision 9 — Alcoholic BeveragesChapter 3 — Licenses and FeesArticle 3 — Rights and Obligations of LicenseesSection 23364
All provisions of this division relating to the sale and delivery of distilled spirits from distilled spirits wholesalers or rectifiers to on- or off-sale licensees, all provisions of Part 14 of Division 2 of the Revenue and Taxation Code imposing an excise tax upon the sale of distilled spirits, and all provisions of Part 14 of Division 2 of the Revenue and Taxation Code relating to distilled spirits excise tax procedure applies to distilled spirits manufacturers when making sales, authorized by this division, of distilled spirits produced in this State to on- or off-sale licensees.
Notes
Extends distilled-spirits wholesaler and rectifier sale-and-delivery rules, along with the specified excise tax and excise-tax procedures, to distilled spirits manufacturers when they make division-authorized sales of spirits produced in California to on-sale or off-sale licensees. The manufacturers are subject to those provisions for those sales.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 23364 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-9/chapter-3/article-3/section-23364