GroundRules
RTC § 32212
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]
- CHAPTER 5. Tax on Distilled Spirits [32201. - 32214.]
- ARTICLE 2. Presumptions and Exemptions [32211. - 32214.]
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 the sale of brandy to a licensee of another state pursuant to the provisions of Section 23108 of the Business and Professions Code.
Any claim for exemption from taxes under Section 32211 shall be made to the board in such manner as the board shall prescribe.
Collected 2026-09-14T05:56:33Z. Source file · JSON