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BTLG Table of Contents > Alcoholic Beverage Tax Law > Chapter 5

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax

Chapter 5. Tax on Distilled Spirits. (View entire chapter)

Article 1 Imposition of Tax

• 32201 Rate
• 32202 Tax on sales by common carriers
• 32203 Examination of reports

Article 2 Presumptions and Exemptions

• 32211 Presumption of sale
• 32212 Exemptions; brandy
• 32213 Sales to passenger common carriers exempt
• 32214 Credit; use in food products