California Revenue and Taxation Code ARTICLE 2 - Presumptions and Exemptions

• Section 32171.
  It shall be presumed, for the purposes of this part, that all beer removed from the internal revenue bonded premises of a beer manufacturer has...
• Section 32172.
  Beer consumed by employees of a manufacturer upon the premises of the manufacturer is exempted from the tax under such rules as the board may...
• Section 32173.
  It shall be presumed, for the purposes of this part, that all wine removed from a winery or wine cellar bonded under the internal revenue...
• Section 32174.
  No tax is imposed by this part upon any wine sold or delivered in internal revenue bond to another wine grower in this State.(Added by...
• Section 32175.
  It shall be presumed, for the purposes of this part, that all beer and wine imported into this State by a beer manufacturer or wine...
• Section 32176.
  (a) If taxes have been paid on beer or wine subsequently exported from the state or sold for export and actually thereafter exported from this state,...
• Section 32177.5.
  No tax shall be imposed upon the sale of distilled spirits by brandy manufacturers, distilled spirits manufacturers, rectifiers, importers, and distilled spirits wholesalers to the...
• Section 32178.
  Any wine grower may claim and shall be allowed credit in any tax report filed or assessment made under this part with respect to the...
• Section 32179.
  Any claim for exemption from taxes under this article shall be made to the board in such manner as the board shall prescribe.(Added by Stats....

Last modified: October 22, 2018