DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 4. Tax on Beer and Wine 32151-32179›ARTICLE 2. Presumptions and Exemptions 32171-32179
§ 32174
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
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 Stats. 1955, Ch. 1842.)
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