California § 32212 - The tax is not imposed upon any distilled spirits specifically mentioned in subdi

Full text of California Public Contract Code - PCC § 32212 — The tax is not imposed upon any distilled spirits specifically mentioned in subdi, with citation guidance and answers to common questions.

§ 32212. The tax is not imposed upon any distilled spirits specifically mentioned in subdi

The tax is not imposed upon any distilled spirits specifically mentioned in subdivisions (a) to (f), inclusive, of Section 32211. The tax is not imposed upon the sale of brandy to a licensee of another state pursuant to the provisions of Section 23108 of the Business and Professions Code. Any claim for exemption from taxes under Section 32211 shall be made to the board in such manner as the board shall prescribe.

Source: official California text · Last verified 2026-08-27

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Frequently Asked Questions About California § 32212

What does Public Contract Code - PCC § 32212 cover?

Section 32212 ("The tax is not imposed upon any distilled spirits specifically mentioned in subdi") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 32212?

A common citation format is "Public Contract Code - PCC § 32212" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 32212 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.