California Statutes
§ 32003. — 32003. (Added by Stats. 1955, Ch. 1842.)
California § 32003.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 32003. (32003. (Added by Stats. 1955, Ch. 1842.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 32003. (2026).
Text
“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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Added by Stats. 1955, Ch. 1842.
Cite This Page — Counsel Stack
Bluebook (online)
California § 32003., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32003..