Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 32010 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 32010
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The taxes imposed by this part are in lieu of all county, municipal, or district taxes on the sale of beer, wine, or distilled spirits.
Citator
Cal. Rev. & Tax. Code § 32010 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
The taxes imposed by this part are in lieu of all county, municipal, or district taxes on the sale of beer, wine, or distilled spirits.
This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200) or Part 1.6 (commencing with Section 7251) to the sale, storage, use or other consumption of beer, wine, or distilled spirits.