Cal. Rev. & Tax. Code § 32177.5

Current through the 2023 Legislative Session.
Section 32177.5 - No tax imposed on sale of distilled spirits to instrumentalities of U.S. armed forces

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 persons' 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.

Ca. Rev. and Tax. Code § 32177.5

Amended by Stats 2018 ch 118 (SB 1501),s 47, eff. 1/1/2019.
Added by Stats 2000 ch 609 (SB 607), s 1, eff. 9/23/2000.
This act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect. However, the provisions of this act shall become operative on the first day of the first month commencing more than 90 days after the effective date of this act.