SECTIONS 32051-32054 - California Statutes

REVENUE AND TAXATION CODE

SECTION 32051-32054

32051. Alcoholic beverages in continuous transit through this State
are exempt from the provisions of this part only while in continuous
transit through this State in the possession or custody of common
carriers. The board may require affidavits of any person on forms
prescribed by the board and may require any such shipments to be
checked in and checked out at the boundaries of the State. Any person
refusing to make the affidavits required or refusing to check in or
check out the alcoholic beverages is guilty of a misdemeanor.

32052. No tax shall be imposed upon the sale of alcohol, distilled
spirits, or wine by distilled spirits manufacturers, brandy
manufacturers, rectifiers, industrial alcohol dealers, or wine
growers for use in the trades, professions, or industries, but not
for beverage use. Complete information concerning sales of distilled
spirits or wine for use in trades, professions, or industries by
persons holding industrial alcohol dealers' licenses, distilled
spirits manufacturers' licenses, brandy manufacturers' licenses,
rectifiers' licenses, and wine growers' licenses shall be reported to
the board each month by such licensees on forms prescribed by the
board.

32053. 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.

32054. No tax shall be imposed upon the sale of alcoholic beverages
by a licensee in this State to a common carrier or to a person
licensed to sell alcoholic beverages on boats, trains, or airplanes
operated by a common carrier when the alcoholic beverages are to be
used without this State; nor in such case need the common carrier
procure a license for purposes of purchasing alcoholic beverages from
a licensed manufacturer, wine grower, rectifier, importer, or
wholesaler.