{"data":{"id":"us-ca/rtc-32212","jurisdiction":"us-ca","citation":"RTC § 32212","heading":"","body":"The tax is not imposed upon any distilled spirits specifically mentioned in subdivisions (a) to (f), inclusive, of Section 32211.\nThe 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.\nAny claim for exemption from taxes under Section 32211 shall be made to the board in such manner as the board shall prescribe.","path":["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.]"],"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":"a5b5be52b4e76b74f3c1ab0a424a60b79c0a254dd828dd1fc0c525c2883ae479","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32211","next":"us-ca/rtc-32213"},"notice":"GroundRules: Original legal text. Not legal advice."}