Cal. Rev. & Tax. Code § 32052

Current through the 2023 Legislative Session.
Section 32052 - Sale of alcohol, distilled spirits, or wine by distilled spirits manufacturers, brandy manufacturers, rectifiers, industrial alcohol dealers, or wine growers for use in trades, professions, or industries, but not for beverage use

No tax shall be imposed upon the sale of alcohol, distilled spirits, or wine by distilled spirits manufacturers, brandy manufacturers, rectifiers, industrial alcohol dealers, or wine growers for use in the trades, professions, or industries, but not for beverage use. Complete information concerning sales of distilled spirits or wine for use in trades, professions, or industries by persons holding industrial alcohol dealers' licenses, distilled spirits manufacturers' licenses, brandy manufacturers' licenses, rectifiers' licenses, and wine growers' licenses shall be reported to the board each month by such licensees on forms prescribed by the board.

Ca. Rev. and Tax. Code § 32052

Added by Stats. 1955, Ch. 1842.