California Revenue and Taxation Code

§ 32010

RTC § 32010Div. 2 · Part 14 · Ch. 1

Statute text

The taxes imposed by this part are in lieu of all county, municipal, or district taxes on the sale of beer, wine, or distilled spirits. This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200) or Part 1.6 (commencing with Section 7251) to the sale, storage, use or other consumption of beer, wine, or distilled spirits.

Legislative history

Amended by Stats. 1982, Ch. 454, Sec. 172.