§ 32051 Alcoholic beverages in continuous transit through this State are …
§ 32052 No tax shall be imposed upon the sale of alcohol, distilled spirits, …
§ 32053 Except as provided in Section 23113 of the Business and Professions …
§ 32054 No tax shall be imposed upon the sale of alcoholic beverages by a …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 2 - General Exemptions

  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004