Revenue and Taxation Code section 32010

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.
This 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.

Source: Section 32010, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=32010.­ (updated Jan. 1, 1982; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 32010's source at ca​.gov