California Revenue and Taxation Code ARTICLE 2 - Presumptions and Exemptions

• Section 32211.
  It shall be presumed that all distilled spirits acquired by any taxpayer have been sold in this State by him unless one of the following...
• Section 32212.
  The tax is not imposed upon any distilled spirits specifically mentioned in subdivisions (a) to (f), inclusive, of Section 32211.The tax is not imposed upon...
• Section 32213.
  Whenever distilled spirits are sold by manufacturers, rectifiers, importers, or wholesalers to common carriers engaged in interstate or foreign passenger service for use or sale...
• Section 32214.
  If taxes have been paid on distilled spirits sold to a person who holds a permit and identification number authorizing the filing of a claim...

Last modified: October 22, 2018