California Statutes
§ 32052. — 32052. (Added by Stats. 1955, Ch. 1842.)
California § 32052.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 14.PART 14. ALCOHOLIC BEVERAGE TAX
Ch. 2.CHAPTER 2. General Exemptions
This text of California § 32052. (32052. (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 § 32052. (2026).
Text
No tax shall be imposed upon the sale of alcohol, distilled spirits, or wine by distilled spirits manufacturers, brandy manufacturers, rectifiers, industrial alcohol dealers, or wine growers for use in the trades, professions, or industries, but not for beverage use. Complete information concerning sales of distilled spirits or wine for use in trades, professions, or industries by persons holding industrial alcohol dealers’ licenses, distilled spirits manufacturers’ licenses, brandy manufacturers’ licenses, rectifiers’ licenses, and wine growers’ licenses shall be reported to the board each month by such licensees on forms prescribed by the board.
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Legislative History
Added by Stats. 1955, Ch. 1842.
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Bluebook (online)
California § 32052., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32052..