{"data":{"id":"us-ca/rtc-32010","jurisdiction":"us-ca","citation":"RTC § 32010","heading":"","body":"The taxes imposed by this part are in lieu of all county, municipal, or district taxes on the sale of beer, wine, or distilled spirits.\nThis section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200) or Part 1.6 (commencing with Section 7251) to the sale, storage, use or other consumption of beer, wine, or distilled spirits.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","CHAPTER 1. General Provisions and Definitions [32001. - 32010.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"019153bc8f090c1f5c6fab3ad453c19c4d9ebc903610117e582251c0f8cd888d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32007","next":"us-ca/rtc-32051"},"notice":"GroundRules: Original legal text. Not legal advice."}