32171. It shall be presumed, for the purposes of this part, that
all beer removed from the internal revenue bonded premises of a beer
manufacturer has been sold in this State by the manufacturer, unless
one of the following is proved to the satisfaction of the board, in
reports on forms prescribed by the board:
(a) That the beer has been sold and delivered in internal revenue
bond to another beer manufacturer in this State.
(b) That the beer has been exported without this State or sold for
export by the beer manufacturer making the report and actually
exported from this State.
(c) That the beer is beer otherwise exempted from taxation under
this part.
32172. 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.
32173. It shall be presumed, for the purposes of this part, that
all wine removed from a winery or wine cellar bonded under the
internal revenue laws of the United States on payment of the internal
revenue tax by a wine grower has been sold in this State by the wine
grower, unless it is proved to the satisfaction of the board, in
reports on forms prescribed by the board, that the wine has been
exported from this State or sold for export by the wine grower making
the report and actually exported from this State or that the wine is
otherwise exempt from taxation under this part.
32174. No tax is imposed by this part upon any wine sold or
delivered in internal revenue bond to another wine grower in this
State.
32175. It shall be presumed, for the purposes of this part, that
all beer and wine imported into this State by a beer manufacturer or
wine grower or importer has been sold in this State at the time it is
received by the licensee, unless it is proved to the satisfaction of
the board, on forms prescribed by the board, that the beer or wine
is still in the possession of the beer manufacturer or the wine
grower in internal revenue bond within this State, or has been
exported from this State by the licensee making the report or has
been sold by him for export and actually exported from this State, or
is otherwise exempt under this part.
32176. (a) If taxes have been paid on beer or wine subsequently
exported from the state or sold for export and actually thereafter
exported from this state, or on beer or wine subsequently destroyed
under the supervision of a board representative, a taxpayer may claim
and shall be allowed credit with respect to the taxes in any report
filed or assessment made under this part.
(b) A beer manufacturer located in this state may claim and shall
be allowed a credit for excise taxes paid on tax paid beer returned
by a licensed wholesaler and subsequently destroyed by the beer
manufacturer under the supervision of a board representative. The
credit shall be allowed only if the beer manufacturer has credited
the licensed wholesaler the amount of the tax. If the credit is
allowed to the beer manufacturer, a credit shall not be allowed to
the licensed wholesaler with respect to the destruction of the same
product.
(c) A winegrower may claim credit with respect to excise taxes on
wine purchased state tax paid from another winegrower and
subsequently exported or sold for export and actually exported.
(d) A beer manufacturer or a beer and wine wholesaler may claim
credit for excise taxes on beer purchased state tax paid and
subsequently exported or sold for export and actually exported.
32177.5. No tax shall be imposed upon the sale of distilled spirits
by brandy manufacturers, distilled spirits manufacturers,
rectifiers, importers, and distilled spirits wholesalers to the
following listed instrumentalities of the armed forces of the United
States organized under Army, Air Force, Navy, Marine Corps, or Coast
Guard regulations and located upon territory within the geographical
boundaries of the state:
(a) Army, Air Force, Navy, Marine Corps, and Coast Guard
exchanges.
(b) Officers', noncommissioned officers', and enlisted men's clubs
or messes.
If any manufacturer, rectifier, importer or wholesaler has paid
the tax on alcoholic beverages, except beer and wine, thereafter sold
to an instrumentality of the Armed Forces so located, the taxpayer
may claim and shall be allowed credit with respect to the tax so paid
in any report filed or assessment paid under this part.
32178. 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.
32179. Any claim for exemption from taxes under this article shall
be made to the board in such manner as the board shall prescribe.
32171. It shall be presumed, for the purposes of this part, that
all beer removed from the internal revenue bonded premises of a beer
manufacturer has been sold in this State by the manufacturer, unless
one of the following is proved to the satisfaction of the board, in
reports on forms prescribed by the board:
(a) That the beer has been sold and delivered in internal revenue
bond to another beer manufacturer in this State.
(b) That the beer has been exported without this State or sold for
export by the beer manufacturer making the report and actually
exported from this State.
(c) That the beer is beer otherwise exempted from taxation under
this part.
32172. 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.
32173. It shall be presumed, for the purposes of this part, that
all wine removed from a winery or wine cellar bonded under the
internal revenue laws of the United States on payment of the internal
revenue tax by a wine grower has been sold in this State by the wine
grower, unless it is proved to the satisfaction of the board, in
reports on forms prescribed by the board, that the wine has been
exported from this State or sold for export by the wine grower making
the report and actually exported from this State or that the wine is
otherwise exempt from taxation under this part.
32174. No tax is imposed by this part upon any wine sold or
delivered in internal revenue bond to another wine grower in this
State.
32175. It shall be presumed, for the purposes of this part, that
all beer and wine imported into this State by a beer manufacturer or
wine grower or importer has been sold in this State at the time it is
received by the licensee, unless it is proved to the satisfaction of
the board, on forms prescribed by the board, that the beer or wine
is still in the possession of the beer manufacturer or the wine
grower in internal revenue bond within this State, or has been
exported from this State by the licensee making the report or has
been sold by him for export and actually exported from this State, or
is otherwise exempt under this part.
32176. (a) If taxes have been paid on beer or wine subsequently
exported from the state or sold for export and actually thereafter
exported from this state, or on beer or wine subsequently destroyed
under the supervision of a board representative, a taxpayer may claim
and shall be allowed credit with respect to the taxes in any report
filed or assessment made under this part.
(b) A beer manufacturer located in this state may claim and shall
be allowed a credit for excise taxes paid on tax paid beer returned
by a licensed wholesaler and subsequently destroyed by the beer
manufacturer under the supervision of a board representative. The
credit shall be allowed only if the beer manufacturer has credited
the licensed wholesaler the amount of the tax. If the credit is
allowed to the beer manufacturer, a credit shall not be allowed to
the licensed wholesaler with respect to the destruction of the same
product.
(c) A winegrower may claim credit with respect to excise taxes on
wine purchased state tax paid from another winegrower and
subsequently exported or sold for export and actually exported.
(d) A beer manufacturer or a beer and wine wholesaler may claim
credit for excise taxes on beer purchased state tax paid and
subsequently exported or sold for export and actually exported.
32177.5. No tax shall be imposed upon the sale of distilled spirits
by brandy manufacturers, distilled spirits manufacturers,
rectifiers, importers, and distilled spirits wholesalers to the
following listed instrumentalities of the armed forces of the United
States organized under Army, Air Force, Navy, Marine Corps, or Coast
Guard regulations and located upon territory within the geographical
boundaries of the state:
(a) Army, Air Force, Navy, Marine Corps, and Coast Guard
exchanges.
(b) Officers', noncommissioned officers', and enlisted men's clubs
or messes.
If any manufacturer, rectifier, importer or wholesaler has paid
the tax on alcoholic beverages, except beer and wine, thereafter sold
to an instrumentality of the Armed Forces so located, the taxpayer
may claim and shall be allowed credit with respect to the tax so paid
in any report filed or assessment paid under this part.
32178. 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.
32179. Any claim for exemption from taxes under this article shall
be made to the board in such manner as the board shall prescribe.
32171. It shall be presumed, for the purposes of this part, that
all beer removed from the internal revenue bonded premises of a beer
manufacturer has been sold in this State by the manufacturer, unless
one of the following is proved to the satisfaction of the board, in
reports on forms prescribed by the board:
(a) That the beer has been sold and delivered in internal revenue
bond to another beer manufacturer in this State.
(b) That the beer has been exported without this State or sold for
export by the beer manufacturer making the report and actually
exported from this State.
(c) That the beer is beer otherwise exempted from taxation under
this part.
32172. 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.
32173. It shall be presumed, for the purposes of this part, that
all wine removed from a winery or wine cellar bonded under the
internal revenue laws of the United States on payment of the internal
revenue tax by a wine grower has been sold in this State by the wine
grower, unless it is proved to the satisfaction of the board, in
reports on forms prescribed by the board, that the wine has been
exported from this State or sold for export by the wine grower making
the report and actually exported from this State or that the wine is
otherwise exempt from taxation under this part.
32174. No tax is imposed by this part upon any wine sold or
delivered in internal revenue bond to another wine grower in this
State.
32175. It shall be presumed, for the purposes of this part, that
all beer and wine imported into this State by a beer manufacturer or
wine grower or importer has been sold in this State at the time it is
received by the licensee, unless it is proved to the satisfaction of
the board, on forms prescribed by the board, that the beer or wine
is still in the possession of the beer manufacturer or the wine
grower in internal revenue bond within this State, or has been
exported from this State by the licensee making the report or has
been sold by him for export and actually exported from this State, or
is otherwise exempt under this part.
32176. (a) If taxes have been paid on beer or wine subsequently
exported from the state or sold for export and actually thereafter
exported from this state, or on beer or wine subsequently destroyed
under the supervision of a board representative, a taxpayer may claim
and shall be allowed credit with respect to the taxes in any report
filed or assessment made under this part.
(b) A beer manufacturer located in this state may claim and shall
be allowed a credit for excise taxes paid on tax paid beer returned
by a licensed wholesaler and subsequently destroyed by the beer
manufacturer under the supervision of a board representative. The
credit shall be allowed only if the beer manufacturer has credited
the licensed wholesaler the amount of the tax. If the credit is
allowed to the beer manufacturer, a credit shall not be allowed to
the licensed wholesaler with respect to the destruction of the same
product.
(c) A winegrower may claim credit with respect to excise taxes on
wine purchased state tax paid from another winegrower and
subsequently exported or sold for export and actually exported.
(d) A beer manufacturer or a beer and wine wholesaler may claim
credit for excise taxes on beer purchased state tax paid and
subsequently exported or sold for export and actually exported.
32177.5. No tax shall be imposed upon the sale of distilled spirits
by brandy manufacturers, distilled spirits manufacturers,
rectifiers, importers, and distilled spirits wholesalers to the
following listed instrumentalities of the armed forces of the United
States organized under Army, Air Force, Navy, Marine Corps, or Coast
Guard regulations and located upon territory within the geographical
boundaries of the state:
(a) Army, Air Force, Navy, Marine Corps, and Coast Guard
exchanges.
(b) Officers', noncommissioned officers', and enlisted men's clubs
or messes.
If any manufacturer, rectifier, importer or wholesaler has paid
the tax on alcoholic beverages, except beer and wine, thereafter sold
to an instrumentality of the Armed Forces so located, the taxpayer
may claim and shall be allowed credit with respect to the tax so paid
in any report filed or assessment paid under this part.
32178. 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.
32179. Any claim for exemption from taxes under this article shall
be made to the board in such manner as the board shall prescribe.
