California Revenue and Taxation Code 32010 – The taxes imposed by this part are in lieu of all county, municipal, …
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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.
Terms Used In California Revenue and Taxation Code 32010
- County: includes city and county. See California Revenue and Taxation Code 15
(Amended by Stats. 1982, Ch. 454, Sec. 172.)