{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32010","citation":"Rev. & Tax. Code, § 32010","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 1. General Provisions and Definitions [32001. - 32010.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-1"}],"history":"Amended by Stats. 1982, Ch. 454, Sec. 172.","effective":null,"html":"<p>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.</p><p>This section does not prohibit the application of Part 1 (commencing with Section <a href=\"/rtc/6001\">6001</a>), Part 1.5 (commencing with Section <a href=\"/rtc/7200\">7200</a>) or Part 1.6 (commencing with Section <a href=\"/rtc/7251\">7251</a>) to the sale, storage, use or other consumption of beer, wine, or distilled spirits.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-32010","source":"California Legislative Information bulk export (pubinfo)"}