Rev. & Tax. Code, § 32171 · Article 2. Presumptions and Exemptions
Rev. & Tax. Code, § 32171
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
It shall be presumed, for the purposes of this part, that all beer removed from the internal revenue bonded premises of a beer manufacturer has been sold in this State by the manufacturer, unless one of the following is proved to the satisfaction of the board, in reports on forms prescribed by the board:
(a) That the beer has been sold and delivered in internal revenue bond to another beer manufacturer in this State.
(b) That the beer has been exported without this State or sold for export by the beer manufacturer making the report and actually exported from this State.
(c) That the beer is beer otherwise exempted from taxation under this part.
Notes and commentary — not statutory text
History
Amended by Stats. 1957, Ch. 322.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32171.
- Text hash
- sha256 63fe24df1353b80863fe130a4099dfa4a6f1052cea3145c27af3a38b819b9515
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.