Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Alcoholic Beverage Tax Law


Article 2. Presumptions and Exemptions

Section 32212

32212. Exemptions; brandy. The tax is not imposed upon any distilled spirits specifically mentioned in subdivisions (a) to (f), inclusive, of Section 32211.

The tax is not imposed upon the sale of brandy to a licensee of another state pursuant to the provisions of Section 23108 of the Business and Professions Code.

Any claim for exemption from taxes under Section 32211 shall be made to the board in such manner as the board shall prescribe.

Forfeiture of exemption.—The authority given the State Board of Equalization in Section 24.25 of the Alcoholic Beverage Control Act (predecessor of this section) to make binding rules as to the manner of claiming an excise tax exemption extends to the whole procedure applicable to the claiming of such exemption, and by failing to comply with the provision of rule 54a (now rule 2563) of the board, requiring the filing of SBE Form 260 at the time of sale for proof of sales exported in vehicles owned by the purchaser, the taxpayer forfeited its claim of exemption, notwithstanding the fact that it furnished to the board proof of exportation upon said form prior to the hearing on the petition for redetermination of the additional tax. American Distilling Co. v. Johnson, (1955) 132 Cal.App.2d 73.