California Revenue and Taxation Code Section 32053

CA Rev & Tax Code § 32053 (2017)  

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.

(Added by Stats. 1955, Ch. 1842.)

Last modified: October 25, 2018