§ 32171 It shall be presumed, for the purposes of this part, that all beer …
§ 32172 Beer consumed by employees of a manufacturer upon the premises of the …
§ 32173 It shall be presumed, for the purposes of this part, that all wine …
§ 32174 No tax is imposed by this part upon any wine sold or delivered in …
§ 32175 It shall be presumed, for the purposes of this part, that all beer …
§ 32176 (a) If taxes have been paid on beer or wine subsequently …
§ 32177.5 No tax shall be imposed upon the sale of distilled spirits by brandy …
§ 32178 Any wine grower may claim and shall be allowed credit in any tax …
§ 32179 Any claim for exemption from taxes under this article shall be made …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 4 > Article 2 - Presumptions and Exemptions

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes "city and county. See California Public Resources Code 14
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Personal property: All property that is not real property.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Subpoena: A command to a witness to appear and give testimony.
  • 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
  • Testify: Answer questions in court.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.