California § 32178. 32178. (Added by Stats. 1955, Ch. 1842.)

California Statutes

§ 32178. — 32178. (Added by Stats. 1955, Ch. 1842.)

California § 32178.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 32178. (32178. (Added by Stats. 1955, Ch. 1842.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 32178. (2026).

Text

Any wine grower may claim and shall be allowed credit in any tax report filed or assessment made under this part with respect to the tax paid by him on wine sold to a wine rectifier and which has been exported from this State by the wine rectifier or sold for export by the wine rectifier and thereafter actually exported from this State. The board shall make rules prescribing the procedure for claiming and allowance of the credit.

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Any wine grower may claim and shall be allowed credit in any tax report filed or assessment made under this part with respect to the tax paid by him on wine sold to a wine rectifier and which has been exported from this State by the wine rectifier or sold for export by the wine rectifier and thereafter actually exported from this State. The board shall make rules prescribing the procedure for claiming and allowance of the credit.

Legislative History

Added by Stats. 1955, Ch. 1842.

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California § 32178., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32178..