California Statutes
§ 32177.5. — 32177.5. (Amended by Stats. 2018, Ch. 118, Sec. 47.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 14. PART 14. ALCOHOLIC BEVERAGE TAX·Ch. 4. CHAPTER 4. Tax on Beer and Wine·Art. 2. ARTICLE 2. Presumptions and Exemptions
No tax shall be imposed upon the sale of distilled spirits by brandy manufacturers, distilled spirits manufacturers, rectifiers, importers, and distilled spirits wholesalers to the following listed instrumentalities of the armed forces of the United States organized under Army, Air Force, Navy, Marine Corps, or Coast Guard regulations and located upon territory within the geographical boundaries of the state:
(a)Army, Air Force, Navy, Marine Corps, and Coast Guard exchanges.
(b)Officers’, noncommissioned officers’, and enlisted persons’ clubs or messes.
If any manufacturer, rectifier, importer or wholesaler has paid the tax on alcoholic beverages, except beer and wine, thereafter sold to an instrumentality of the Armed Forces so located, the taxpayer may claim and shall be allowed credit
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California § 32177.5. (32177.5. (Amended by Stats. 2018, Ch. 118, Sec. 47.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2018, Ch. 118, Sec. 47. (SB 1501) Effective January 1, 2019.