California § 32212. 32212. (Added by Stats. 1955, Ch. 1842.)

California Statutes

§ 32212. — 32212. (Added by Stats. 1955, Ch. 1842.)

California § 32212.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 14.PART 14. ALCOHOLIC BEVERAGE TAX

Ch. 5.CHAPTER 5. Tax on Distilled Spirits

Art. 2.ARTICLE 2. Presumptions and Exemptions

This text of California § 32212. (32212. (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 § 32212. (2026).

Text

The tax is not imposed upon any distilled spirits specifically mentioned in subdivisions (a) to (f), inclusive, of Section 32211.
The tax is not imposed upon the sale of brandy to a licensee of another state pursuant to the provisions of Section 23108 of the Business and Professions Code.
Any claim for exemption from taxes under Section 32211 shall be made to the board in such manner as the board shall prescribe.

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The tax is not imposed upon any distilled spirits specifically mentioned in subdivisions (a) to (f), inclusive, of Section 32211.
The tax is not imposed upon the sale of brandy to a licensee of another state pursuant to the provisions of Section 23108 of the Business and Professions Code.
Any claim for exemption from taxes under Section 32211 shall be made to the board in such manner as the board shall prescribe.

Legislative History

Added by Stats. 1955, Ch. 1842.

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California § 32212., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32212..