§ 32053
54 words·~1 min read·
/ca/revenue-and-taxation-code/32053A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except as provided in Section 23113 of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Sections 23111 and 23112 of that code may be sold free of the tax imposed by this part only when sold in packages of a capacity of larger than one gallon.