{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32553","citation":"Rev. & Tax. Code, § 32553","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 11. Violations [32551. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-11"}],"history":"Added by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>Any person who diverts or conspires with others to divert for beverage use any alcohol or other distilled spirits or wine sold tax free for use in the trades, professions, or industries is guilty of a felony.</p>","text":"Any person who diverts or conspires with others to divert for beverage use any alcohol or other distilled spirits or wine sold tax free for use in the trades, professions, or industries is guilty of a felony.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-32553","source":"California Legislative Information bulk export (pubinfo)"}