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Business Taxes Law Guide—Revision 2025
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
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- 32177 Military beer exemption [Repealed.]
- 32177.5 Military exemption [Repealed.]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