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BTLG Table of Contents > Alcoholic Beverage Tax Law > Chapter 5 > Section 32214

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 5. Tax on Distilled Spirits

Article 2. Presumptions and Exemptions

Section 32214

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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.