Cal. Rev. & Tax. Code § 32010

Current through the 2023 Legislative Session.
Section 32010 - Taxes in lieu of county, municipal or district taxes on sale of beer, wine, or distilled spirits

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.

Ca. Rev. and Tax. Code § 32010

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