DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 9. Administration 32451-32476›ARTICLE 1. Administration 32451-32458.4

§ 32452.1

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

For all purposes of this part, when records are maintained in liters the equivalent measure in wine gallons shall be determined by multiplying total liters by a conversion factor of 0.26417 for wine, and by a conversion factor of 0.264172 for distilled spirits.

(Added by Stats. 1977, Ch. 921.)

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California Revenue and Taxation Code

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