{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32179","citation":"Rev. & Tax. Code, § 32179","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. 1957, Ch. 322.","effective":null,"html":"<p>Any claim for exemption from taxes under this article shall be made to the board in such manner as the board shall prescribe.</p>","text":"Any claim for exemption from taxes under this article shall be made to the board in such manner as the board shall prescribe.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/presumptions-and-exemptions-32179","source":"California Legislative Information bulk export (pubinfo)"}