                                 CODE OF VIRGINIA

TRANSPORTATION INTO OR WITHIN COMMONWEALTH UNDER INTERNAL REVENUE BOND AND
HOLDING IN WAREHOUSES; RELEASE (§ 4.1-132)

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 &#xA7;
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 &#xA7; 4.1-212.

HISTORY: Code 1950, § 4-86; 1954, c. 21; 1993, c. 866; 2003, c. 564; 2006, c.
826; 2020, cc. 1113, 1114.