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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 4. Tax on Beer and Wine
Article 2. Presumptions and Exemptions
Section 32171
32171. Presumption that beer is sold. It shall be presumed, for the purposes of this part, that all beer removed from the internal revenue bonded premises of a beer manufacturer has been sold in this State by the manufacturer, unless one of the following is proved to the satisfaction of the board, in reports on forms prescribed by the board:
(a) That the beer has been sold and delivered in internal revenue bond to another beer manufacturer in this State.
(b) That the beer has been exported without this State or sold for export by the beer manufacturer making the report and actually exported from this State.
(c) That the beer is beer otherwise exempted from taxation under this part.
History—Stats. 1957, p. 965, in effect September 11, 1957, deleted "(d) That the beer is still in the possession of the licensee."
Failure to comply with board rule held waiver of exemption.—Rule 54, Title 4, California Administrative Code (now Regulation 2563, Title 18 of said code), prescribing the procedure for any claim for exemption from excise tax on beer exported from the State, which was set forth by the State Board of Equalization pursuant to the authority delegated to the board by statute, in the absence of any showing to the contrary, will be construed to be a reasonable and valid exercise of the authority so delegated, and failure of a beer manufacturer to comply with the rule constitutes a waiver of the exemption. San Francisco Brewing Corporation v. Johnson, (1952) 110 Cal.App.2d 479.