Section 32173 Of Article 2. Presumptions And Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 4. >> Article 2.
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.