GroundRules
RTC § 32177.5
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.]
No tax shall be imposed upon the sale of distilled spirits by brandy manufacturers, distilled spirits manufacturers, rectifiers, importers, and distilled spirits wholesalers to the following listed instrumentalities of the armed forces of the United States organized under Army, Air Force, Navy, Marine Corps, or Coast Guard regulations and located upon territory within the geographical boundaries of the state:
(a) Army, Air Force, Navy, Marine Corps, and Coast Guard exchanges.
(b) Officers’, noncommissioned officers’, and enlisted persons’ clubs or messes.
If any manufacturer, rectifier, importer or wholesaler has paid the tax on alcoholic beverages, except beer and wine, thereafter sold to an instrumentality of the Armed Forces so located, the taxpayer may claim and shall be allowed credit with respect to the tax so paid in any report filed or assessment paid under this part.
Collected 2026-09-14T05:56:33Z. Source file · JSON