{"data":{"id":"us-ca/rtc-32452.1","jurisdiction":"us-ca","citation":"RTC § 32452.1","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","CHAPTER 9. Administration [32451. - 32476.]","ARTICLE 1. Administration [32451. - 32458.4.]"],"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":"fe32fc3374157529e0c8cda42270da2f28703b5eed7da5ccebb1cec5badd2edc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32452","next":"us-ca/rtc-32453"},"notice":"GroundRules: Original legal text. Not legal advice."}