California § 32178 - Any wine grower may claim and shall be allowed credit in any tax report filed or

Full text of California Public Contract Code - PCC § 32178 — Any wine grower may claim and shall be allowed credit in any tax report filed or, with citation guidance and answers to common questions.

§ 32178. Any wine grower may claim and shall be allowed credit in any tax report filed or

Any wine grower may claim and shall be allowed credit in any tax report filed or assessment made under this part with respect to the tax paid by him on wine sold to a wine rectifier and which has been exported from this State by the wine rectifier or sold for export by the wine rectifier and thereafter actually exported from this State. The board shall make rules prescribing the procedure for claiming and allowance of the credit.

Source: official California text · Last verified 2026-08-27

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Frequently Asked Questions About California § 32178

What does Public Contract Code - PCC § 32178 cover?

Section 32178 ("Any wine grower may claim and shall be allowed credit in any tax report filed or") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 32178?

A common citation format is "Public Contract Code - PCC § 32178" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 32178 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.