Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Alcoholic Beverage Tax Law

CHAPTER 5. TAX ON DISTILLED SPIRITS

Article 2. Presumptions and Exemptions

Section 32214

32214. Credit; use in food products. If taxes have been paid on distilled spirits sold to a person who holds a permit and identification number authorizing the filing of a claim for drawback of federal distilled spirits excise taxes under the Federal Non-Beverage Drawback Regulations and the distilled spirits have been used in the manufacture of food products, the taxpayer may claim and shall be allowed credit with respect to the taxes in any report or return made under this part.

History.—Added by Stats. 1963, p. 2295, in effect September 20, 1963.