§ 32211 It shall be presumed that all distilled spirits acquired by any …
§ 32212 The tax is not imposed upon any distilled spirits specifically …
§ 32213 Whenever distilled spirits are sold by manufacturers, rectifiers, …
§ 32214 If taxes have been paid on distilled spirits sold to a person who …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 5 > Article 2 - Presumptions and Exemptions

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • 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