Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Alcoholic Beverage Tax Law

CHAPTER 4. TAX ON BEER AND WINE

Article 2. Presumptions and Exemptions

Section 32172

32172. Consumption by brewers' employees. 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.