Cal. Rev. & Tax. Code § 32452.1
Current through the 2023 Legislative Session.
For all purposes of this part, when records are maintained in liters the equivalent measure in wine gallons shall be determined by multiplying total liters by a conversion factor of 0.26417 for wine, and by a conversion factor of 0.264172 for distilled spirits.
Ca. Rev. and Tax. Code § 32452.1