Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 32172 — Presumptions and Exemptions

Cal. Rev. & Tax. Code § 32172

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 32172 — Presumptions and Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.

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.