Cal. Rev. & Tax. Code § 32053

Current through the 2023 Legislative Session.

Section 32053 - Alcohol or other distilled spirits sold for uses mentioned in Sections 23111 and 23112 of Business and Professions Code

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.

Ca. Rev. and Tax. Code § 32053

Added by Stats. 1955, Ch. 1842.