Article 2 - PRESUMPTIONS AND EXEMPTIONS
- Section 32171 - Presumption that beer removed from internal revenue bonded premises of beer manufacturer has been sold in state by manufacturer
- Section 32172 - Beer consumed by employees upon manufacturer's premises
- Section 32173 - Presumption that wine removed from winery or wine cellar on payment of internal revenue tax by wine grower has been sold in state by wine grower
- Section 32174 - No tax on wine sold or delivered in internal revenue bond to another wine grower
- Section 32175 - Presumption that beer and wine imported into state by beer manufacturer or wine grower or importer has been sold in state at time received by licensee
- Section 32176 - Credits
- Section 32177.5 - No tax imposed on sale of distilled spirits to instrumentalities of U.S. armed forces
- Section 32178 - Credit for wine grower
- Section 32179 - Claim for exemption