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

§ 32172

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Added by Stats. 1955, Ch. 1842.)

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California Revenue and Taxation Code

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