California Statutes
§ 32053. — 32053. (Added by Stats. 1955, Ch. 1842.)
California § 32053.
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 § 32053. (32053. (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 § 32053. (2026).
Text
Except as provided in Section 23113 of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Sections 23111 and 23112 of that code may be sold free of the tax imposed by this part only when sold in packages of a capacity of larger than one gallon.
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Legislative History
Added by Stats. 1955, Ch. 1842.
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California § 32053., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32053..