California Legal Codes and Statutes

§ 32172

Added by Stats. 1955, Ch. 1842.

Beer consumed by employees of a manufacturer upon the premises of the manufacturer is exempted from the tax under such rules as the board may prescribe.

Cite this section

Cal. Rev. & Tax. Code § 32172 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-14-alcoholic-beverage-tax/chapter-4-tax-on-beer-and-wine/article-2-presumptions-and-exemptions/section-32172

Other sections in Article 2 - Presumptions and Exemptions

§ 32171§ 32172§ 32173§ 32174§ 32175§ 32176§ 32177.5§ 32178§ 32179

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