Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 4. Tax on Beer and Wine

Article 2. Presumptions and Exemptions

Section 32173

32173. Presumption that wine is sold. It shall be presumed, for the purposes of this part, that all wine removed from a winery or wine cellar bonded under the internal revenue laws of the United States on payment of the internal revenue tax by a wine grower has been sold in this State by the wine grower, unless it is proved to the satisfaction of the board, in reports on forms prescribed by the board, that the wine has been exported from this State or sold for export by the wine grower making the report and actually exported from this State or that the wine is otherwise exempt from taxation under this part.

History—Stats. 1957, p. 965, in effect September 11, 1957, substituted "cellar" for "storerooms." Stats. 1957, p. 771, approved by the Governor prior to Stats. 1957, p. 965, would also have amended this section.