Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Alcoholic Beverage Tax Law
CHAPTER 4. TAX ON BEER AND WINE. (View entire chapter)
Article 1 Imposition of Tax
Article 2 Presumptions and Exemptions
- 32171 Presumption that beer is sold
- 32172 Consumption by brewers' employees
- 32173 Presumption that wine is sold
- 32174 Wine sold to another wine grower
- 32175 Imported beer or wine presumed sold
- 32176 Credit for taxes on exported or destroyed beer or wine
- 32177.5 Military distilled spirits exemption
- 32178 Wine rectifier's exports
- 32179 Claim for exemption