California Statutes
§ 32003. — 32003. (Added by Stats. 1955, Ch. 1842.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 14. PART 14. ALCOHOLIC BEVERAGE TAX·Ch. 1. CHAPTER 1. General Provisions and Definitions
“Sale,” as used in Sections 32151 and 32201 of this code, includes, in addition to the definition in Section 23025 of the Business and Professions Code, the transaction whereby alcoholic beverages are transferred, with or without consideration, by a licensee holding one type of license to himself for purposes of sale under a retailer’s license held by him or to any person for any purpose; and the transaction whereby alcoholic beverages are transferred, with or without consideration, by a customs broker to any person within this State except a licensed importer.
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California § 32003. (32003. (Added by Stats. 1955, Ch. 1842.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1955, Ch. 1842.