DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 2. General Exemptions 32051-32054

§ 32053

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Added by Stats. 1955, Ch. 1842.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.