California Revenue and Taxation Code 32212 – The tax is not imposed upon any distilled spirits specifically …
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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 § 23108 of the Business and Professions Code.
Terms Used In California Revenue and Taxation Code 32212
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004
Any claim for exemption from taxes under Section 32211 shall be made to the board in such manner as the board shall prescribe.
(Added by Stats. 1955, Ch. 1842.)