Revenue and Taxation Code section 32053


Except as provided in Section 23113 of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Section 23111 and 23112 of that code may be sold free of the tax imposed by this part only when sold in packages of a capacity of larger than one gallon.

Source: Section 32053, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=32053.­ (updated Jan. 1, 1955; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 32053's source at ca​.gov