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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 32174
32174. Wine sold to another wine grower. No tax is imposed by this part upon any wine sold or delivered in internal revenue bond to another wine grower in this State.