California Statutes
§ 32214. — 32214. (Added by Stats. 1963, Ch. 1022.)
California·Code RTC Revenue 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
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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California § 32214. (32214. (Added by Stats. 1963, Ch. 1022.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1963, Ch. 1022.