A person who has purchased wine from a licensed
winegrower, has taken delivery of such wine within this state for
delivery or use without the state, and has removed such wine from the
state, may return all or any portion of such wine to the licensed
premises of the winegrower in this state from whom the wine was
purchased. To make such return the purchaser need not obtain any
license in this state, and may return the wine in a vehicle owned or
controlled by such purchaser.
   The provisions of Section 32175 of the Revenue and Taxation code
shall apply to any wine so returned.