4.1-132 - Transportation into or within Commonwealth under internal revenue bond and holding in warehouses; release. - Virginia Statutes

§ 4.1-132. Transportation into or within Commonwealth under internal revenuebond and holding in warehouses; release.

A. Alcoholic beverages may be transported into the Commonwealth under UnitedStates internal revenue bonds and be held in the Commonwealth in UnitedStates internal revenue bonded warehouses. Alcoholic beverages may be removedfrom any such warehouse, wherever situated, to such a warehouse located inthe Commonwealth and be held in the Commonwealth.

B. Alcoholic beverages may be transported within the Commonwealth underUnited States internal revenue bonds and be held in United States internalrevenue bonded warehouses. Alcoholic beverages may be removed from any suchwarehouse and transported to a winery or farm winery licensee in accordancewith § 4.1-207.

C. Alcoholic beverages so transported or removed to such warehouses in theCommonwealth shall be released from internal revenue bonds in theCommonwealth only on permits issued by the Board for delivery to (i) boatsengaged in foreign trade, trade between the Atlantic and Pacific ports of theUnited States, or trade between the United States and any of its possessionsoutside of the several states and the District of Columbia; (ii)installations of the United States Department of Defense; or (iii) holders ofpermits issued in accordance with subdivision A 14 of § 4.1-212.

(Code 1950, § 4-86; 1954, c. 21; 1993, c. 866; 2003, c. 564; 2006, c. 826.)