CHAPTER 4. Tax on Beer and Wine [32151. - 32179.]
Chapter 4 added by Stats. 1955, Ch. 1842.
§§ 32151–32179 · 11 sections
ARTICLE 1. Imposition of Tax §§ 32151–32152 · 2 sections
- § 32151 Except as otherwise provided in this part, an excise tax is imposed upon all beer and wine sold in this State or pursuant to Section 23384 of the Business and…
- § 32152 The board shall adopt such rules and regulations as may be necessary to coordinate so far as permitted by the provisions of this part the system of beer and…
ARTICLE 2. Presumptions and Exemptions §§ 32171–32179 · 9 sections
- § 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 been sold in…
- § 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 prescribe.
- § 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 laws of the United…
- § 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.
- § 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 grower or importer has been…
- § 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, or on…
- § 32177.5 No tax shall be imposed upon the sale of distilled spirits by brandy manufacturers, distilled spirits manufacturers, rectifiers, importers, and distilled…
- § 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 tax paid by him on wine…
- § 32179 Any claim for exemption from taxes under this article shall be made to the board in such manner as the board shall prescribe.