California Statutes
§ 23108. — 23108. (Amended by Stats. 1963, Ch. 1040.)
California § 23108.
JurisdictionCalifornia
Code BPCBusiness and Professions Code - BPC
Div. 9.DIVISION 9. ALCOHOLIC BEVERAGES
Ch. 2.CHAPTER 2. Authorized Unlicensed Transactions and Exemptions
This text of California § 23108. (23108. (Amended by Stats. 1963, Ch. 1040.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Business and Professions Code - BPC Code § 23108. (2026).
Text
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.
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Legislative History
Amended by Stats. 1963, Ch. 1040.
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Bluebook (online)
California § 23108., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/BPC/23108..