<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>85843</law_id><section_number>4.1-132</section_number><catch_line>Transportation into or within Commonwealth under internal revenue bond and holding in warehouses; release</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="4.1">Alcoholic Beverage and Cannabis Control</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Alcoholic Beverage Control Act</unit><unit label="chapter" level="3" order_by="1" identifier="1">Definitions and General Provisions</unit></structure><text>
						<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"/></a></p></section>
						<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"/></a></p></section>
						<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"/></a></p></section></text><history>Code 1950, &#xA7; 4-86; 1954, c. 21; 1993, c. 866; 2003, c. 564; 2006, c. 826; 2020, cc. 1113, 1114.</history><metadata></metadata></law>
