Rev. & Tax. Code, § 32010 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 32010
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The taxes imposed by this part are in lieu of all county, municipal, or district taxes on the sale of beer, wine, or distilled spirits.
This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200) or Part 1.6 (commencing with Section 7251) to the sale, storage, use or other consumption of beer, wine, or distilled spirits.
Notes and commentary — not statutory text
History
Amended by Stats. 1982, Ch. 454, Sec. 172.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32010.
- Text hash
- sha256 019153bc8f090c1f5c6fab3ad453c19c4d9ebc903610117e582251c0f8cd888d
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 1SALES AND USE TAXESPrinted as Part 1 (commencing with Section 6001)
- Rev. & Tax. Code, div. 2, pt. 1.5UNIFORM LOCAL SALES AND USE TAXESPrinted as Part 1.5 (commencing with Section 7200)
- Rev. & Tax. Code, div. 2, pt. 1.6TRANSACTIONS AND USE TAXESPrinted as Part 1.6 (commencing with Section 7251)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.