California § 32213. 32213. (Added by Stats. 1955, Ch. 1842.)

California Statutes

§ 32213. — 32213. (Added by Stats. 1955, Ch. 1842.)

California § 32213.

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 § 32213. (32213. (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 § 32213. (2026).

Text

Whenever distilled spirits are sold by manufacturers, rectifiers, importers, or wholesalers to common carriers engaged in interstate or foreign passenger service for use or sale by the carriers partly within the State and partly without the State on board boats, trains, or airplanes, or to persons licensed to sell distilled spirits on board such boats, trains, or airplanes, the tax shall not be levied on the sales made by manufacturers, rectifiers, importers, or wholesalers.

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Whenever distilled spirits are sold by manufacturers, rectifiers, importers, or wholesalers to common carriers engaged in interstate or foreign passenger service for use or sale by the carriers partly within the State and partly without the State on board boats, trains, or airplanes, or to persons licensed to sell distilled spirits on board such boats, trains, or airplanes, the tax shall not be levied on the sales made by manufacturers, rectifiers, importers, or wholesalers.

Legislative History

Added by Stats. 1955, Ch. 1842.

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Bluebook (online)

California § 32213., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32213..