CHAPTER 5. Tax on Distilled Spirits [32201. - 32214.]

Chapter 5 added by Stats. 1955, Ch. 1842.

§§ 32201–32214 · 7 sections

1. ARTICLE 1. Imposition of Tax §§ 32201–32203 · 3 sections

   • § 32201 An excise tax is imposed upon all distilled spirits sold in this state or pursuant to Section 23384 of the Business and Professions Code by manufacturers,…
   • § 32202 An excise tax is levied on sales made in this state of distilled spirits by common carriers on board boats, trains, and airplanes, or by persons licensed to…
   • § 32203 The board shall from time to time make examinations to determine the accuracy of the reports of sales submitted by common carriers and by persons licensed to…
2. ARTICLE 2. Presumptions and Exemptions §§ 32211–32214 · 4 sections

   • § 32211 It shall be presumed that all distilled spirits acquired by any taxpayer have been sold in this State by him unless one of the following is proved to the…
   • § 32212 The tax is not imposed upon any distilled spirits specifically mentioned in subdivisions (a) to (f), inclusive, of Section 32211. The tax is not imposed upon…
   • § 32213 Whenever distilled spirits are sold by manufacturers, rectifiers, importers, or wholesalers to common carriers engaged in interstate or foreign passenger…
   • § 32214 If taxes have been paid on distilled spirits sold to a person who holds a permit and identification number authorizing the filing of a claim for drawback of…