Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Alcoholic Beverage Tax Law

Index


A    B    C    D    E    F    G    H    I    J    L    M    O    P    R    S    T    V    W   


BP refers to sections of Business and Professions Code; otherwise sectionreferences are to Revenue and Taxation Code

A

Administration and enforcement . . . 32451

Administration of surtax . . . 32223

Air common carrier defined . . . BP 23046

Alcohol defined . . . BP 23003

Alcohol Beverage Control Fund

deposit in . . . 32501

refunds paid from . . . 32502

transfer to General Fund . . . 32502

Alcoholic beverage defined . . . BP 23004

Appeals Board, defined . . . BP 23045

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B

Beer

defined . . . BP 23006

tax on . . . 32151

Beer manufacturer, defined . . . BP 23012

Board, defined . . . BP 23042

Bona fide public eating place, defined . . . BP 23038, 23038.1, 23038.2

Bond

amount . . . 32103

cancellation . . . 32107

Treasurer's payment to board . . . 32106

surety . . . 32102

withdrawal of . . . 32104

Bottle, to, defined . . . BP 23030

Brandy manufacturer, defined . . . BP 23014

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C

California Taxpayers' Bill of Rights . . . 32460–32476

Cancellation of illegal determinations . . . 32440

Case, defined . . . BP 23029

Certificate of delinquency . . . 32361

Certificate of notice . . . 32456

Club, defined . . . BP 23037

Collection

bond. See that subject

creditors, notice of delinquency to . . . 32381

judgment, summary . . . 32361, 32362

lien of tax. See that subject

notice of delinquency to creditors . . . 32381

notice to persons other than taxpayer . . . 32387

remedies for, cumulative . . . 32385

seizure and sale

conduct of sale . . . 32371

conveyance of property . . . 32373

notices . . . 32372

advise board after notice . . . 32383

liability for transfer after notice . . . 32384

transfer after notice, time limit . . . 32382

proceeds of, disposition . . . 32371, 32374

public sale . . . 32371

publication of notices . . . 32372

unsold portion, disposition of . . . 32373

suit for

attachment in . . . 32352

Attorney General, duty in . . . 32351

certificate of delinquency prima facie evidence of liability in . . . 32352

warrant for . . . 32365–32367

Common carriers

permits for trucking companies . . . 32109

reports of . . . 32452

sales on board, taxable . . . 32202

sales to, exempt . . . 32054

Construction of provisions . . . 32002, 32006

Conversion factor, to liters . . . 32452.1

Customs broker, defined . . . BP 23019

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D

Deficiency determinations

basis . . . 32271

decedent . . . 32272.1

finality . . . 32301

limitation . . . 32272, 32272.1

notice . . . 32271

penalties . . . 32271, 32301

period . . . 32272

Definitions . . . 32002–32005, BP 23003–23047

Department, defined . . . BP 23043

Determination when no return filed

basis . . . 32291

finality . . . 32301

notice . . . 32291

offsets . . . 32291

penalty . . . 32252, 32301

Disclosure of information . . . 32455, 32457, 32455.5

Disposition of proceeds . . . 32501, 32502

surtax . . . 32230

Distilled spirits

defined . . . BP 23005

tax on . . . 32201, 32202

Distilled spirits manufacturer, defined . . . BP 23015

Distilled spirits manufacturer, transporter's permit . . . 32111

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E

Earnings withheld . . . 32387.5

Electronic filing . . . 32263

Electronic funds transfer

definitions . . . 32262

relief of penalty . . . 32261

Employees of board . . . 32454

Evidence

presumption of taxability . . . 32171, 32173, 32175, 32211

prima facie, certificate of delinquency is, of liability . . . 32252

Examination and investigation of records . . . 32454, 32551

Exemptions

beer . . . 32171, 32172, 32175

distilled spirits . . . 32211–32213

generally

claims for exemption . . . 32179

common carriers, sales to . . . 32054, 32213

continuous transit through State . . . 32051

exports . . . 32171, 32173, 32175, 32211

food products . . . 32214

industrial spirits and wine . . . 32052

non-beverage products . . . 32053

wine . . . 32173–32175

Exporter, defined . . . BP 23018

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F

Federal tax system, coordination with . . . 32152

Franchise Tax Board, defined, . . . BP 23031

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G

Gallon, defined . . . BP 23031

General provisions . . . 32001–32013

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H

Hearings. See redeterminations

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I

Illegal determination, cancellation of . . . 32440

Importer, defined . . . BP 23017

Imposition of surtax . . . 32220

floor stock tax . . . 32221

in addition . . . 32222

Imposition of tax

beer and wine . . . 32151

distilled spirits . . . 32201, 32202

Industrial alcohol dealer, defined . . . BP 23022

Injunction against collection prohibited . . . 32411

Innocent spouse, relief for . . . 32258

Installment payment agreement . . . 32389

annual statement . . . 32389.5

Interest

deficiency determinations . . . 32271

determination when no return filed . . . 32291

extension of time for return or payment, upon . . . 32253

failure to pay . . . 32252

judgment for refund . . . 32417

overpayment of tax . . . 32405

relief from . . . 32256, 32256.5

Interstate transporter's permit . . . 32109

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J

Jeopardy determinations

administrative hearing . . . 32313

basis . . . 32311

finality . . . 32311

interest . . . 32252

penalty . . . 32252

redetermination, right to . . . 32312

Judgment, summary . . . 32361, 32362

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L

License, defined . . . BP 23044

Licensee, defined . . . BP 23009

Licenses

notice of bond cancellation . . . 32107

out-of-state manufacturer's permit . . . 32110

trucking carriers' permits . . . 32109

registration on issuance . . . 32101

Lien of tax

perfection and enforceability of . . . 32363

priority of . . . 32386

recordation of abstract of judgment . . . 32362

release of . . . 32364

Limitation period

decedent . . . 32272.1

deficiency determinations . . . 32272, 32272.1

financially disabled . . . 32402.1

prosecution for violations, penal provisions . . . 32556

refunds, claims for . . . 32402

refunds, suits for . . . 32413

refunds or credits . . . 32402

overpayments from levies or liens . . . 32402.2

Liters, conversion factor . . . 32452.1

Local taxes, in lieu of . . . 32010

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M

Multiagency task force . . . Chapter 9, Uncodified Sections.

Military exemption . . . 32177.5

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O

Oath, board may require re reports . . . 32452

Offenses

evasion of tax . . . 32552

failure to keep records . . . 32551

failure to make reports . . . 32452

industrial alcohol diversion . . . 32553

limitation for prosecution . . . 32556

refusal to permit examination . . . 32551

violation of any other provisions of law . . . 32554, 32555

Offers in compromise . . . 32471.5

Offsets against overpayments

determination when no return . . . 32291

refunds . . . 32401

suit for refund . . . 32416

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P

Package, defined . . . BP 23028, 23030

Payment

board, to be made to . . . 32501

due date . . . 32251, 32251.5

extensions . . . 32253

interest for failure to make . . . 32252

penalty for failure to make . . . 32252

reasonable cause for delay . . . 32255

return, to accompany . . . 32251

Penalties

failure to file return . . . 32252

failure to pay determinations . . . 32301

failure to pay tax . . . 32252

fraud . . . 32271, 32291

intentional disregard of law . . . 32271, 32291

negligence . . . 32271, 32291

relief, reasonable cause for delay . . . 32255

Person, defined . . . BP 23008

Presumptions of taxability . . . 32171, 32173, 32175, 32211

Private warehouse, defined . . . BP 23035

Proof gallon, defined . . . BP 23033

Proof spirits, defined . . . BP 23032

Public premises, defined . . . BP 23039

Public warehouse, defined . . . BP 23036

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R

Rate of tax . . . 32151, 32201

Records

examination of . . . 32453

failure to keep as required, misdemeanor . . . 32551

form to be prescribed by board . . . 32551

Rectifier, defined . . . BP 23016

Redeterminations

hearing by board . . . 32301

petition for . . . 32301, 32306, 32312

security, when board may require . . . 32312

Refund or credit of taxes

certification of claim by board . . . 32401

claim, no decision on . . . 32414

contents and form of claim . . . 32402

destroyed beer or wine . . . 32176

erroneous refunds, interest on . . . 32432

erroneous refunds, recovery of . . . 32431

exports of beer or wine . . . 32176, 32178

failure to file claim . . . 32403

food products . . . 32214

interest . . . 32405, 32406

limitation period . . . 32402

loss by casualty . . . 32407

notice of disallowance . . . 32404

suit to obtain

claim, necessity for . . . 32412

grounds for, stated in claim . . . 32413

interest on judgment . . . 32417

judgment for assignee prohibited . . . 32418

limitation period . . . 32413

right to bring . . . 32413

timely suit, failure to bring . . . 32415

venue . . . 32413

Registration of taxpayers . . . 32101

Relief for innocent spouse . . . 32258

Relief of tax, penalty and interest . . . 32257

Remedies cumulative . . . 32385

Reports . . . 32452

Retail sale, defined . . . BP 23026

Retailer, defined . . . BP 23023

Retailer's on-sale license, defined . . . BP 23024

Return of property . . . 32472.1

Returns

contents . . . 32251

electronic filing . . . 32263

extensions of time . . . 32253

failure to file

interest . . . 32252

notice of determination, when . . . 32291

penalty re when fraud . . . 32291

false return, misdemeanor to make . . . 32551

form of, board to prescribe . . . 32251

payment to accompany . . . 32251

Rules and regulations . . . 32451

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S

Sale, defined . . . 32003, BP 23025

Salesman, defined . . . BP 23011

Scheduled flight, defined . . . BP 23047

Security. See bond.

Seizure and sale. See collection

Settlement authority . . . 32471

Spouse, innocent . . . 32258

Still, defined . . . BP 23034

Suit for refund. See refund or credit of taxes

Suit for tax. See collection

Suit to recover erroneous refund. See refund or credit of taxes

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T

Tax, defined . . . 32004

Taxpayer, defined . . . 32005, BP 23010

Taxpayers' Bill of Rights . . . 32460–32475

administration . . . 32460

annual hearing with taxpayers . . . 32463

bank charges . . . 32474

claims for refund, plan to resolve . . . 32467

disputed tax liabilities . . . 32471

evaluation of employees . . . 32466

levy, release of . . . 32472

lien, notice of . . . 32475

petitions, plan to resolve . . . 32467

preparation of statements by board . . . 32464

protest hearings . . . 32468

revenue collected or assessed . . . 32465

Taxpayers' Rights Advocate . . . 32461

Title of act . . . 32001

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V

Violations. See offenses

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W

Waiver . . . 32273

Warrant for collection . . . 32365–32367

Wholesaler, defined . . . BP 23021

Wholesale sale, defined . . . BP 23027

Wine

defined . . . BP 23007

Wine blender . . . BP 23013.5

Wine broker, defined . . . BP 23020

Wine grower, defined . . . BP 23013

Withheld earnings . . . 32387.5

Within this State, defined . . . BP 23040

Without the State, defined . . . BP 23041

Written advice, reliance upon . . . 32257