BlackletterCalifornia law

Revenue and Taxation Code § 32452.1

ARTICLE 1. Administration

Current as of September 28, 2026Rev. & Tax. Code, § 32452.1Official source ↗

Added by Stats. 1977, Ch. 921.

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.