{"data":{"id":"us-ca/rtc-32179","jurisdiction":"us-ca","citation":"RTC § 32179","heading":"","body":"Any claim for exemption from taxes under this article shall be made to the board in such manner as the board shall 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":"063453d71f78f70a7fc785debe620e40b8c5d0eb29e4d04cecbebb0073308772","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32178","next":"us-ca/rtc-32201"},"notice":"GroundRules: Original legal text. Not legal advice."}