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Business Taxes Law Guide—Revision 2024
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 32179
32179. Claim for exemption. Any claim for exemption from taxes under this article shall be made to the board in such manner as the board shall prescribe.
History—Added by Stats. 1957, p. 966, in effect September 11, 1957.