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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 1. General Provisions and Definitions 32001-32010

§ 32010

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

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

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California Revenue and Taxation Code

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