{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32174","citation":"Rev. & Tax. Code, § 32174","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 4. Tax on Beer and Wine [32151. - 32179.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-4"},{"name":"ARTICLE 2. Presumptions and Exemptions [32171. - 32179.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-4/article-2"}],"history":"Added by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>No tax is imposed by this part upon any wine sold or delivered in internal revenue bond to another wine grower in this State.</p>","text":"No tax is imposed by this part upon any wine sold or delivered in internal revenue bond to another wine grower in this State.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/presumptions-and-exemptions-32174","source":"California Legislative Information bulk export (pubinfo)"}