Section 32201 Of Article 1. Imposition Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 5. >> Article 1.
32201
. An excise tax is imposed upon all distilled spirits sold in
this state or pursuant to Section 23384 of the Business and
Professions Code by manufacturers, distilled spirits manufacturer's
agents, brandy manufacturers, rectifiers, or wholesalers, or sellers
of distilled spirits selling distilled spirits with respect to which
no tax has been paid within areas over which the federal government
exercises jurisdiction, at the following rates:
On all distilled spirits of proof strength or less, two dollars
($2) per wine gallon, and at a proportionate rate for any quantity,
and on all nonliquid distilled spirits containing 50 percent or less
alcohol by weight two cents ($0.02) per ounce avoirdupois, and at a
proportionate rate for any quantity.
All distilled spirits in excess of proof strength, and all
nonliquid distilled spirits containing more than 50 percent alcohol
by weight, shall be taxed at double the above rate.