Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 32452.1 — Administration
Cal. Rev. & Tax. Code § 32452.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For all purposes of this part, when records are maintained in liters the equivalent measure in wine gallons shall be determined by multiplying total liters by a conversion factor of 0.26417 for wine, and by a conversion factor of 0.264172 for distilled spirits.
Citator
Cal. Rev. & Tax. Code § 32452.1 — Administration is in force in the current edition of the Code, and nothing recorded condemns it.
For all purposes of this part, when records are maintained in liters the equivalent measure in wine gallons shall be determined by multiplying total liters by a conversion factor of 0.26417 for wine, and by a conversion factor of 0.264172 for distilled spirits.