Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Alcoholic Beverage Tax Law
CHAPTER 9. ADMINISTRATION
Article 1 Administration
32452.1. Liter conversion factor. 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.
History.—Added by Stats. 1977, Ch. 921, operative January 1, 1978.