{"data":{"id":"us-ca/rtc-32172","jurisdiction":"us-ca","citation":"RTC § 32172","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"bf2877d5a3ad934e89d24488254bb864160bc2c2388ca2731227b0c9c905e2e4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32171","next":"us-ca/rtc-32173"},"notice":"GroundRules: Original legal text. Not legal advice."}