Virginia § 4.1-132 - Transportation into or within Commonwealth under internal revenue bond and holding in warehouses; release
Full text of Virginia Code of Virginia § 4.1-132 — Transportation into or within Commonwealth under internal revenue bond and holding in warehouses; release, with citation guidance and answers to common questions.
§ 4.1-132. Transportation into or within Commonwealth under internal revenue bond and holding in warehouses; release
A. Alcoholic beverages may be transported into the Commonwealth under United States internal revenue bonds and be held in the Commonwealth in United States internal revenue bonded warehouses. Alcoholic beverages may be removed from any such warehouse, wherever situated, to such a warehouse located in the Commonwealth and be held in the Commonwealth.
B. Alcoholic beverages may be transported within the Commonwealth under United States internal revenue bonds and be held in United States internal revenue bonded warehouses. Alcoholic beverages may be removed from any such warehouse and transported to a winery or farm winery licensee in accordance with § 4.1-206.1.
C. Alcoholic beverages so transported or removed to such warehouses in the Commonwealth shall be released from internal revenue bonds in the Commonwealth only on permits issued by the Board for delivery to (i) boats engaged in foreign trade, trade between the Atlantic and Pacific ports of the United States, or trade between the United States and any of its possessions outside of the several states and the District of Columbia; (ii) installations of the United States Department of Defense; or (iii) holders of permits issued in accordance with subdivision A 13 of § 4.1-212.
Code 1950, § 4-86; 1954, c. 21; 1993, c. 866; 2003, c. 564; 2006, c. 826; 2020, cc. 1113, 1114.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 4.1-132
What does Code of Virginia § 4.1-132 cover?
Section 4.1-132 ("Transportation into or within Commonwealth under internal revenue bond and holding in warehouses; release") is part of the Code of Virginia, the codified statutory law of Virginia. 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 Virginia § 4.1-132?
A common citation format is "Code of Virginia § 4.1-132" (Virginia). 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 Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 4.1-132 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia 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 Virginia.