ARTICLE 2. Presumptions and Exemptions [32211. - 32214.]

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

§§ 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…