California Revenue and Taxation Code

§ 32211

RTC § 32211Div. 2 · Part 14 · Ch. 5 · Art. 2

Statute text

It shall be presumed that all distilled spirits acquired by any taxpayer have been sold in this State by him unless one of the following is proved to the satisfaction of the board, in reports on forms prescribed by the board:

(a)That the distilled spirits are still in the possession of the licensee.

(b)That the distilled spirits have been sold or delivered to another licensed distilled spirits manufacturer, rectifier, importer, or wholesaler.

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Legislative history

Added by Stats. 1955, Ch. 1842.