§ 74659 Vintner Exemption Recordkeeping Requirements

Food and Agricultural Code·California

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Key Takeaways

•Wineries that get a tax break or refund must keep sales receipts and other business papers.
•These papers must be kept for at least two years.
•The winery must show these papers to the government if asked.

Example

A winery gets a tax refund for selling wine to another state.

The winery must save all sales receipts and other important papers for two years. If the government asks to see them, the winery must show them.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 74659 Vintner Exemption Recordkeeping Requirements

Any vintner receiving an exemption or refund pursuant to Section 74658, shall, in addition to the requirements of Section 74654, maintain sales invoices and any other business documents specified by the commission as necessary to verify the claim. The records shall be preserved by the vintner for a period of two years and shall be offered and submitted for inspection at any reasonable time upon written demand of the commission or its duly authorized agent. (Added by Stats. 1987, Ch. 147, Sec. 2. Effective July 9, 1987.)

Last verified: January 23, 2026

Key Terms

commission claim offer effective july exemption addition inspection

References

Official text at leginfo.legislature.ca.gov
California Legislature. Food and Agricultural Code. Section 74659.

Key Takeaways

Example

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References

Key Takeaways

Example

Key Terms

Related Statutes

References