GroundRules
RTC § 32172
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]
- CHAPTER 4. Tax on Beer and Wine [32151. - 32179.]
- ARTICLE 2. Presumptions and Exemptions [32171. - 32179.]
Beer consumed by employees of a manufacturer upon the premises of the manufacturer is exempted from the tax under such rules as the board may prescribe.
Collected 2026-09-14T05:56:33Z. Source file · JSON