{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32452.1","citation":"Rev. & Tax. Code, § 32452.1","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 9. Administration [32451. - 32476.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-9"},{"name":"ARTICLE 1. Administration [32451. - 32458.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-9/article-1"}],"history":"Added by Stats. 1977, Ch. 921.","effective":null,"html":"<p>For all purposes of this part, when records are maintained in liters the equivalent measure in wine gallons shall be determined by multiplying total liters by a conversion factor of 0.26417 for wine, and by a conversion factor of 0.264172 for distilled spirits.</p>","text":"For all purposes of this part, when records are maintained in liters the equivalent measure in wine gallons shall be determined by multiplying total liters by a conversion factor of 0.26417 for wine, and by a conversion factor of 0.264172 for distilled spirits.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-32452-1","source":"California Legislative Information bulk export (pubinfo)"}