Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 14.: PART 14. ALCOHOLIC BEVERAGE TAX/Ch. 9.: CHAPTER 9. Administration/Art. 1.: ARTICLE 1. Administration/§ 32452.1.
California Statutes

§ 32452.1. — 32452.1. (Added by Stats. 1977, Ch. 921.)

California § 32452.1.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 14.PART 14. ALCOHOLIC BEVERAGE TAX
Ch. 9.CHAPTER 9. Administration
Art. 1.ARTICLE 1. Administration

This text of California § 32452.1. (32452.1. (Added by Stats. 1977, Ch. 921.)) 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 § 32452.1. (2026).

Text

For all purposes of this part, when records are maintained in liters the equivalent measure in wine gallons shall be determined by multiplying total liters by a conversion factor of 0.26417 for wine, and by a conversion factor of 0.264172 for distilled spirits.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Added by Stats. 1977, Ch. 921.

Nearby Sections

2
§ 32452.
32452. (Amended by Stats. 2024, Ch. 499, Sec. 54.)
§ 32452.1.
32452.1. (Added by Stats. 1977, Ch. 921.)
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 32452.1., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32452.1..