CHAPTER 2. General Exemptions

Chapter 2 added by Stats. 1955, Ch. 1842.

§§ 32051–32054 · 4 sections

• § 32051 Alcoholic beverages in continuous transit through this State are exempt from the provisions of this part only while in continuous transit through this State in…
• § 32052 No tax shall be imposed upon the sale of alcohol, distilled spirits, or wine by distilled spirits manufacturers, brandy manufacturers, rectifiers, industrial…
• § 32053 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…
• § 32054 No tax shall be imposed upon the sale of alcoholic beverages by a licensee in this State to a common carrier or to a person licensed to sell alcoholic…