California Statutes
§ 32054. — 32054. (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. 2. CHAPTER 2. General Exemptions
No tax shall be imposed upon the sale of alcoholic beverages by a licensee in this State to a common carrier or to a person licensed to sell alcoholic beverages on boats, trains, or airplanes operated by a common carrier when the alcoholic beverages are to be used without this State; nor in such case need the common carrier procure a license for purposes of purchasing alcoholic beverages from a licensed manufacturer, wine grower, rectifier, importer, or wholesaler.
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California § 32054. (32054. (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.