California § 32214. 32214. (Added by Stats. 1963, Ch. 1022.)

California Statutes

§ 32214. — 32214. (Added by Stats. 1963, Ch. 1022.)

California § 32214.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 14.PART 14. ALCOHOLIC BEVERAGE TAX

Ch. 5.CHAPTER 5. Tax on Distilled Spirits

Art. 2.ARTICLE 2. Presumptions and Exemptions

This text of California § 32214. (32214. (Added by Stats. 1963, Ch. 1022.)) 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 § 32214. (2026).

Text

If taxes have been paid on distilled spirits sold to a person who holds a permit and identification number authorizing the filing of a claim for drawback of federal distilled spirits excise taxes under the Federal Non-Beverage Drawback Regulations and the distilled spirits have been used in the manufacture of food products, the taxpayer may claim and shall be allowed credit with respect to the taxes in any report or return made under this part.

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If taxes have been paid on distilled spirits sold to a person who holds a permit and identification number authorizing the filing of a claim for drawback of federal distilled spirits excise taxes under the Federal Non-Beverage Drawback Regulations and the distilled spirits have been used in the manufacture of food products, the taxpayer may claim and shall be allowed credit with respect to the taxes in any report or return made under this part.

Legislative History

Added by Stats. 1963, Ch. 1022.

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California § 32214., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32214..