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 Sections 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. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 32053’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_32053

Original Source: Section 32053, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32053. (last accessed Apr. 24, 2025).