Rev. & Tax. Code, § 32212 · Article 2. Presumptions and Exemptions
Rev. & Tax. Code, § 32212
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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 Section 23108 of the Business and Professions Code.
Any claim for exemption from taxes under Section 32211 shall be made to the board in such manner as the board shall prescribe.
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=32212.
- Text hash
- sha256 a5b5be52b4e76b74f3c1ab0a424a60b79c0a254dd828dd1fc0c525c2883ae479
- 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
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Business and Professions Code
Revenue and Taxation Code
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