Cal. Rev. & Tax. Code § 32010

General Provisions and Definitions

Known as the Alcoholic Beverage Tax Law

The act spans §§ 32001–32010 (8 sections).

Amended by Stats. 1982, Ch. 454, Sec. 172.

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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.