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Earlier editions: 2020-112018-112026-09

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

§ 32178

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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 sold to a wine rectifier and which has been exported from this State by the wine rectifier or sold for export by the wine rectifier and thereafter actually exported from this State. The board shall make rules prescribing the procedure for claiming and allowance of the credit.

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

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California Revenue and Taxation Code

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