{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32053","citation":"Rev. & Tax. Code, § 32053","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 2. General Exemptions [32051. - 32054.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-2"}],"history":"Added by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>Except as provided in Section <a href=\"/bpc/23113\">23113</a> of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Sections 23111 and 23112 of that code may be sold free of the tax imposed by this part only when sold in packages of a capacity of larger than one gallon.</p>","text":"Except as provided in Section 23113 of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Sections 23111 and 23112 of that code may be sold free of the tax imposed by this part only when sold in packages of a capacity of larger than one gallon.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-exemptions-32053","source":"California Legislative Information bulk export (pubinfo)"}