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Business Taxes Law Guide – Revision 2022
 

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 11. Violations.

Section 32553


32553. Diversion of industrial spirits or wine to beverage use. 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.