{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-132.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-132.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-132.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-132.html"}],"law_id":85843,"edition_id":1,"section_id":85843,"structure_id":13259,"section_number":"4.1-132","catch_line":"Transportation into or within Commonwealth under internal revenue bond and holding in warehouses; release","history":"Code 1950, \u00a7 4-86; 1954, c. 21; 1993, c. 866; 2003, c. 564; 2006, c. 826; 2020, cc. 1113, 1114.","full_text":"A\n\nAlcoholic 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\n\nAlcoholic 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 &#xA7; 4.1-206.1.C\n\nAlcoholic 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 &#xA7; 4.1-212.","order_by":null,"text":{"0":{"id":307424,"text":"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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":307425,"text":"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 &#xA7; 4.1-206.1.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":307426,"text":"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 &#xA7; 4.1-212.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":13259,"edition_id":1,"name":"Definitions and General Provisions","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":13130,"metadata":{},"date_created":"2026-06-26 03:44:31","date_modified":"2026-06-26 03:44:31","permalink":{"id":218573,"object_type":"structure","relational_id":13259,"identifier":"1","token":"4.1\/I\/1","url":"\/4.1\/I\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13130,"edition_id":1,"name":"Alcoholic Beverage Control Act","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":13129,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218571,"object_type":"structure","relational_id":13130,"identifier":"I","token":"4.1\/I","url":"\/4.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13129,"edition_id":1,"name":"Alcoholic Beverage and Cannabis Control","identifier":"4.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218569,"object_type":"structure","relational_id":13129,"identifier":"4.1","token":"4.1","url":"\/4.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55602,"structure_id":13259,"section_number":"4.1-100","catch_line":"Definitions","url":"\/4.1-100\/","token":"4.1\/I\/1\/4.1-100","metadata":false},{"id":54605,"structure_id":13259,"section_number":"4.1-101","catch_line":"Virginia Alcoholic Beverage Control Authority created; public purpose","url":"\/4.1-101\/","token":"4.1\/I\/1\/4.1-101","metadata":false},{"id":66649,"structure_id":13259,"section_number":"4.1-101.01","catch_line":"Board of Directors; membership; terms; compensation","url":"\/4.1-101.01\/","token":"4.1\/I\/1\/4.1-101.01","metadata":false},{"id":84894,"structure_id":13259,"section_number":"4.1-101.010","catch_line":"Exemption of Authority from personnel and procurement procedures; information systems; etc","url":"\/4.1-101.010\/","token":"4.1\/I\/1\/4.1-101.010","metadata":false},{"id":57706,"structure_id":13259,"section_number":"4.1-101.011","catch_line":"Reversion to the Commonwealth","url":"\/4.1-101.011\/","token":"4.1\/I\/1\/4.1-101.011","metadata":false},{"id":75389,"structure_id":13259,"section_number":"4.1-101.02","catch_line":"Appointment, salary, and powers of Chief Executive Officer; appointment of confidential assistant to the Chief Executive Officer","url":"\/4.1-101.02\/","token":"4.1\/I\/1\/4.1-101.02","metadata":false},{"id":80581,"structure_id":13259,"section_number":"4.1-101.03","catch_line":"Background investigations of Board members and Chief Executive Officer","url":"\/4.1-101.03\/","token":"4.1\/I\/1\/4.1-101.03","metadata":false},{"id":74090,"structure_id":13259,"section_number":"4.1-101.04","catch_line":"Financial interests of Board, employees, and family members prohibited","url":"\/4.1-101.04\/","token":"4.1\/I\/1\/4.1-101.04","metadata":false},{"id":70232,"structure_id":13259,"section_number":"4.1-101.05","catch_line":"Employees of the Authority","url":"\/4.1-101.05\/","token":"4.1\/I\/1\/4.1-101.05","metadata":false},{"id":85741,"structure_id":13259,"section_number":"4.1-101.06","catch_line":"Moneys of Authority","url":"\/4.1-101.06\/","token":"4.1\/I\/1\/4.1-101.06","metadata":false},{"id":57800,"structure_id":13259,"section_number":"4.1-101.07","catch_line":"Forms of accounts and records; audit; annual report","url":"\/4.1-101.07\/","token":"4.1\/I\/1\/4.1-101.07","metadata":false},{"id":83425,"structure_id":13259,"section_number":"4.1-101.08","catch_line":"Leases of property","url":"\/4.1-101.08\/","token":"4.1\/I\/1\/4.1-101.08","metadata":false},{"id":79173,"structure_id":13259,"section_number":"4.1-101.09","catch_line":"Exemptions from taxes or assessments","url":"\/4.1-101.09\/","token":"4.1\/I\/1\/4.1-101.09","metadata":false},{"id":59656,"structure_id":13259,"section_number":"4.1-101.1","catch_line":"Certified mail; subsequent mail or notices may be sent by regular mail; electronic communications as alternative to regular mail; limitation","url":"\/4.1-101.1\/","token":"4.1\/I\/1\/4.1-101.1","metadata":false},{"id":77392,"structure_id":13259,"section_number":"4.1-102","catch_line":"Repealed","url":"\/4.1-102\/","token":"4.1\/I\/1\/4.1-102","metadata":false},{"id":67902,"structure_id":13259,"section_number":"4.1-103","catch_line":"General powers of Board","url":"\/4.1-103\/","token":"4.1\/I\/1\/4.1-103","metadata":false},{"id":75212,"structure_id":13259,"section_number":"4.1-103.01","catch_line":"Additional powers; access to certain tobacco sales records; inspections; penalty","url":"\/4.1-103.01\/","token":"4.1\/I\/1\/4.1-103.01","metadata":false},{"id":73215,"structure_id":13259,"section_number":"4.1-103.02","catch_line":"Additional powers; substance abuse prevention; Virginia Institutions of Higher Education Substance Use Advisory Committee established","url":"\/4.1-103.02\/","token":"4.1\/I\/1\/4.1-103.02","metadata":false},{"id":61167,"structure_id":13259,"section_number":"4.1-103.03","catch_line":"Additional powers; mediation; alternative dispute resolution; confidentiality","url":"\/4.1-103.03\/","token":"4.1\/I\/1\/4.1-103.03","metadata":false},{"id":64998,"structure_id":13259,"section_number":"4.1-103.1","catch_line":"Criminal history records check required on certain employees; reimbursement of costs","url":"\/4.1-103.1\/","token":"4.1\/I\/1\/4.1-103.1","metadata":false},{"id":69388,"structure_id":13259,"section_number":"4.1-104","catch_line":"Purchases by the Board","url":"\/4.1-104\/","token":"4.1\/I\/1\/4.1-104","metadata":false},{"id":86288,"structure_id":13259,"section_number":"4.1-105","catch_line":"Police power of members, agents and employees of Board","url":"\/4.1-105\/","token":"4.1\/I\/1\/4.1-105","metadata":false},{"id":72518,"structure_id":13259,"section_number":"4.1-106","catch_line":"Liability of Board members; suits by and against Board","url":"\/4.1-106\/","token":"4.1\/I\/1\/4.1-106","metadata":false},{"id":54256,"structure_id":13259,"section_number":"4.1-107","catch_line":"Counsel for members, agents and employees of Board","url":"\/4.1-107\/","token":"4.1\/I\/1\/4.1-107","metadata":false},{"id":74236,"structure_id":13259,"section_number":"4.1-108","catch_line":"Hearings; representation by counsel","url":"\/4.1-108\/","token":"4.1\/I\/1\/4.1-108","metadata":false},{"id":65831,"structure_id":13259,"section_number":"4.1-109","catch_line":"Hearings; allowances to witnesses","url":"\/4.1-109\/","token":"4.1\/I\/1\/4.1-109","metadata":false},{"id":83427,"structure_id":13259,"section_number":"4.1-110","catch_line":"Purchase orders of Board for alcoholic beverages","url":"\/4.1-110\/","token":"4.1\/I\/1\/4.1-110","metadata":false},{"id":67886,"structure_id":13259,"section_number":"4.1-111","catch_line":"Regulations of Board","url":"\/4.1-111\/","token":"4.1\/I\/1\/4.1-111","metadata":false},{"id":83178,"structure_id":13259,"section_number":"4.1-112","catch_line":"Regulations relating to transportation of beer and wine coolers","url":"\/4.1-112\/","token":"4.1\/I\/1\/4.1-112","metadata":false},{"id":73820,"structure_id":13259,"section_number":"4.1-112.1","catch_line":"Repealed","url":"\/4.1-112.1\/","token":"4.1\/I\/1\/4.1-112.1","metadata":false},{"id":73363,"structure_id":13259,"section_number":"4.1-112.2","catch_line":"Outdoor advertising; limitations; variances; compliance with Title 33.2","url":"\/4.1-112.2\/","token":"4.1\/I\/1\/4.1-112.2","metadata":false},{"id":84178,"structure_id":13259,"section_number":"4.1-113","catch_line":"Board not to regulate certain advertising in the interiors of retail establishments","url":"\/4.1-113\/","token":"4.1\/I\/1\/4.1-113","metadata":false},{"id":85335,"structure_id":13259,"section_number":"4.1-113.1","catch_line":"Outdoor advertising; compliance with Title 33.2","url":"\/4.1-113.1\/","token":"4.1\/I\/1\/4.1-113.1","metadata":false},{"id":81493,"structure_id":13259,"section_number":"4.1-114","catch_line":"Annual review of operations of certain mixed beverage licensees","url":"\/4.1-114\/","token":"4.1\/I\/1\/4.1-114","metadata":false},{"id":68919,"structure_id":13259,"section_number":"4.1-115","catch_line":"Reports and accounting systems of Board; auditing books and records","url":"\/4.1-115\/","token":"4.1\/I\/1\/4.1-115","metadata":false},{"id":59758,"structure_id":13259,"section_number":"4.1-116","catch_line":"Disposition of moneys collected by Board; creation of Enterprise Fund; reserve fund","url":"\/4.1-116\/","token":"4.1\/I\/1\/4.1-116","metadata":false},{"id":65028,"structure_id":13259,"section_number":"4.1-117","catch_line":"Disposition of net profits to localities","url":"\/4.1-117\/","token":"4.1\/I\/1\/4.1-117","metadata":false},{"id":80535,"structure_id":13259,"section_number":"4.1-118","catch_line":"Certain information not to be made public","url":"\/4.1-118\/","token":"4.1\/I\/1\/4.1-118","metadata":false},{"id":77346,"structure_id":13259,"section_number":"4.1-119","catch_line":"Operation of government stores","url":"\/4.1-119\/","token":"4.1\/I\/1\/4.1-119","metadata":false},{"id":76836,"structure_id":13259,"section_number":"4.1-119.1","catch_line":"Human trafficking hotline; posted notice required","url":"\/4.1-119.1\/","token":"4.1\/I\/1\/4.1-119.1","metadata":false},{"id":59854,"structure_id":13259,"section_number":"4.1-120","catch_line":"When government stores closed","url":"\/4.1-120\/","token":"4.1\/I\/1\/4.1-120","metadata":false},{"id":67331,"structure_id":13259,"section_number":"4.1-121","catch_line":"Referendum on establishment of government stores","url":"\/4.1-121\/","token":"4.1\/I\/1\/4.1-121","metadata":false},{"id":82996,"structure_id":13259,"section_number":"4.1-122","catch_line":"Effect of local option referenda","url":"\/4.1-122\/","token":"4.1\/I\/1\/4.1-122","metadata":false},{"id":82559,"structure_id":13259,"section_number":"4.1-123","catch_line":"Referendum on Sunday wine and beer sales; exception","url":"\/4.1-123\/","token":"4.1\/I\/1\/4.1-123","metadata":false},{"id":70468,"structure_id":13259,"section_number":"4.1-124","catch_line":"Referendum on the sale of mixed beverages","url":"\/4.1-124\/","token":"4.1\/I\/1\/4.1-124","metadata":false},{"id":73204,"structure_id":13259,"section_number":"4.1-125","catch_line":"Section 4.1-124 applicable to certain towns","url":"\/4.1-125\/","token":"4.1\/I\/1\/4.1-125","metadata":false},{"id":55386,"structure_id":13259,"section_number":"4.1-126","catch_line":"Repealed","url":"\/4.1-126\/","token":"4.1\/I\/1\/4.1-126","metadata":false},{"id":86921,"structure_id":13259,"section_number":"4.1-127","catch_line":"Contests of local option referenda","url":"\/4.1-127\/","token":"4.1\/I\/1\/4.1-127","metadata":false},{"id":76354,"structure_id":13259,"section_number":"4.1-128","catch_line":"Local ordinances or resolutions regulating or taxing alcoholic beverages","url":"\/4.1-128\/","token":"4.1\/I\/1\/4.1-128","metadata":false},{"id":58360,"structure_id":13259,"section_number":"4.1-129","catch_line":"Local ordinances regulating time of sale of wine and beer","url":"\/4.1-129\/","token":"4.1\/I\/1\/4.1-129","metadata":false},{"id":69875,"structure_id":13259,"section_number":"4.1-130","catch_line":"Importation of beverages not under customs or internal revenue bonds; storage in approved warehouses; release","url":"\/4.1-130\/","token":"4.1\/I\/1\/4.1-130","metadata":false},{"id":61322,"structure_id":13259,"section_number":"4.1-131","catch_line":"Importation of beverages under customs bonds and holding in warehouses; release","url":"\/4.1-131\/","token":"4.1\/I\/1\/4.1-131","metadata":false},{"id":85843,"structure_id":13259,"section_number":"4.1-132","catch_line":"Transportation into or within Commonwealth under internal revenue bond and holding in warehouses; release","url":"\/4.1-132\/","token":"4.1\/I\/1\/4.1-132","metadata":false},{"id":77909,"structure_id":13259,"section_number":"4.1-133","catch_line":"Bailment system of warehousing; prohibited fees and charges","url":"\/4.1-133\/","token":"4.1\/I\/1\/4.1-133","metadata":false}],"previous_section":{"id":61322,"structure_id":13259,"section_number":"4.1-131","catch_line":"Importation of beverages under customs bonds and holding in warehouses; release","url":"\/4.1-131\/","token":"4.1\/I\/1\/4.1-131","metadata":false},"next_section":{"id":77909,"structure_id":13259,"section_number":"4.1-133","catch_line":"Bailment system of warehousing; prohibited fees and charges","url":"\/4.1-133\/","token":"4.1\/I\/1\/4.1-133","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-132\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1954, chapter 21; in 1993, chapter 866; in 2003, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0564\">564<\/a>; in 2006, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?061+ful+CHAP0826\">826<\/a>; in 2020, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1113\">1113<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1114\">1114<\/a>.<\/p>","references":false,"refers_to":[{"id":78252,"section_number":"4.1-212","catch_line":"Permits required in certain instances","order_by":null,"url":"\/4.1-212\/"}],"permalink":{"id":218783,"object_type":"law","relational_id":85843,"identifier":"4.1-132","token":"4.1\/I\/1\/4.1-132","url":"\/4.1-132\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-132\/","token":"4.1\/I\/1\/4.1-132","dublin_core":{"Title":"Transportation into or within Commonwealth under internal revenue bond and holding in warehouses; release","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-132","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> <span class=\"dictionary\">Alcoholic beverages<\/span> may be transported into the Commonwealth under United States internal revenue <span class=\"dictionary\">bonds<\/span> and be held in the Commonwealth in United States internal revenue bonded warehouses. <span class=\"dictionary\">Alcoholic beverages<\/span> may be removed from any such warehouse, wherever situated, to such a warehouse located in the Commonwealth and be held in the Commonwealth. <a id=\"paragraph-307424\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/4.1-132\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> <span class=\"dictionary\">Alcoholic beverages<\/span> may be transported within the Commonwealth under United States internal revenue <span class=\"dictionary\">bonds<\/span> and be held in United States internal revenue bonded warehouses. <span class=\"dictionary\">Alcoholic beverages<\/span> may be removed from any such warehouse and transported to a winery or <span class=\"dictionary\">farm winery<\/span> <span class=\"dictionary\">licensee<\/span> in accordance with &#xA7; <a class=\"law\" title=\"Manufacturer licenses\" href=\"\/4.1-206.1\/\">4.1-206.1<\/a>. <a id=\"paragraph-307425\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/4.1-132\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> <span class=\"dictionary\">Alcoholic beverages<\/span> so transported or removed to such warehouses in the Commonwealth shall be released from internal revenue <span class=\"dictionary\">bonds<\/span> in the Commonwealth only on permits issued by the <span class=\"dictionary\">Board<\/span> 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 <span class=\"dictionary\">possessions<\/span> 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 &#xA7; <a class=\"law\" title=\"Permits required in certain instances\" href=\"\/4.1-212\/\">4.1-212<\/a>. <a id=\"paragraph-307426\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/4.1-132\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTRANSPORTATION INTO OR WITHIN COMMONWEALTH UNDER INTERNAL REVENUE BOND AND\nHOLDING IN WAREHOUSES; RELEASE (\u00a7 4.1-132)\n\nA. Alcoholic beverages may be transported into the Commonwealth under United\nStates internal revenue bonds and be held in the Commonwealth in United States\ninternal revenue bonded warehouses. Alcoholic beverages may be removed from any\nsuch warehouse, wherever situated, to such a warehouse located in the\nCommonwealth and be held in the Commonwealth.\n\nB. Alcoholic beverages may be transported within the Commonwealth under United\nStates internal revenue bonds and be held in United States internal revenue\nbonded warehouses. Alcoholic beverages may be removed from any such warehouse\nand transported to a winery or farm winery licensee in accordance with &#xA7;\n4.1-206.1.\n\nC. Alcoholic beverages so transported or removed to such warehouses in the\nCommonwealth shall be released from internal revenue bonds in the Commonwealth\nonly on permits issued by the Board for delivery to (i) boats engaged in foreign\ntrade, trade between the Atlantic and Pacific ports of the United States, or\ntrade between the United States and any of its possessions outside of the\nseveral states and the District of Columbia; (ii) installations of the United\nStates Department of Defense; or (iii) holders of permits issued in accordance\nwith subdivision A 13 of &#xA7; 4.1-212.\n\nHISTORY: Code 1950, \u00a7 4-86; 1954, c. 21; 1993, c. 866; 2003, c. 564; 2006, c.\n826; 2020, cc. 1113, 1114.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}