Rev. & Tax. Code, § 32211 · Article 2. Presumptions and Exemptions
Rev. & Tax. Code, § 32211
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
It shall be presumed that all distilled spirits acquired by any taxpayer have been sold in this State by him unless one of the following is proved to the satisfaction of the board, in reports on forms prescribed by the board:
(a) That the distilled spirits are still in the possession of the licensee.
(b) That the distilled spirits have been sold or delivered to another licensed distilled spirits manufacturer, rectifier, importer, or wholesaler.
(c) That the distilled spirits have been exported without this State or sold for export by the licensee making the report and actually exported from this State within 90 days from the date of the sale.
(d) That prior to the termination of possession the distilled spirits have been lost through unintentional destruction.
(e) That prior to the termination of possession there has been an unaccounted for loss, but the unaccounted for loss shall not exceed a tolerance to be fixed by the board.
(f) That the distilled spirits are otherwise exempt from taxation under this part.
Notes and commentary — not statutory text
History
Added by Stats. 1955, Ch. 1842.
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=32211.
- Text hash
- sha256 7651a1b48537513c86f8553509f8c3a05d5b8134684defc2747a71b9a85bde86
- 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
Cited by 1 provision
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Revenue and Taxation Code
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