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BTLG Table of Contents > Alcoholic Beverage Tax Law > Chapter 4

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax

Chapter 4. Tax on Beer and Wine. (View entire chapter)

Article 1 Imposition of Tax

• 32151 Rate
• 32152 Coordination with federal system

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• 32177 Military beer exemption [Repealed.]
• 32177.5 Military exemption [Repealed.]
• 32177.5 Military distilled spirits exemption
• 32178 Wine rectifier's exports
• 32179 Claim for exemption