California Revenue and Taxation Code Section 32452.1

CA Rev & Tax Code § 32452.1 (2017)  

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.

(Added by Stats. 1977, Ch. 921.)

Last modified: October 25, 2018