California Revenue and Taxation Code

§ 32053

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 32053Div. 2 · Part 14 · Ch. 2

Statute text

View on leginfo.ca.gov

Except as provided in Section 23113 of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Sections 23111 and 23112 of that code may be sold free of the tax imposed by this part only when sold in packages of a capacity of larger than one gallon.

Legislative history

Added by Stats. 1955, Ch. 1842.