California Revenue and Taxation Code 32178 – Any wine grower may claim and shall be allowed credit in any tax …
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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.
(Added by Stats. 1955, Ch. 1842.)
Terms Used In California Revenue and Taxation Code 32178
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004