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 32174

32174. Wine sold to another wine grower. No tax is imposed by this part upon any wine sold or delivered in internal revenue bond to another wine grower in this State.