Section 32212 Of Article 2. Presumptions And Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 5. >> Article 2.

. The tax is not imposed upon any distilled spirits specifically mentioned in subdivisions (a) to (f), inclusive, of Section 32211. The tax is not imposed upon the sale of brandy to a licensee of another state pursuant to the provisions of Section 23108 of the Business and Professions Code. Any claim for exemption from taxes under Section 32211 shall be made to the board in such manner as the board shall prescribe.