California § 23108 - Licensees of other states may purchase bulk brandy produced in this State and sto
Full text of California Public Contract Code - PCC § 23108 — Licensees of other states may purchase bulk brandy produced in this State and sto, with citation guidance and answers to common questions.
§ 23108. Licensees of other states may purchase bulk brandy produced in this State and sto
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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 23108
What does Public Contract Code - PCC § 23108 cover?
Section 23108 ("Licensees of other states may purchase bulk brandy produced in this State and sto") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 23108?
A common citation format is "Public Contract Code - PCC § 23108" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 23108 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.