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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

§ 32179

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

Any claim for exemption from taxes under this article shall be made to the board in such manner as the board shall prescribe.

(Added by Stats. 1957, Ch. 322.)

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California Revenue and Taxation Code

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