Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Alcoholic Beverage Tax Law
- CALIFORNIA CONSTITUTION, ARTICLE XX, STATE CONTROL OF LIQUOR
- UNITED STATES CONSTITUTION, AMENDMENT NO. XXI REPEAL OF EIGHTEENTH AMENDMENT, SECS. 1, 2 & 3
- ANALYSIS OF ALCOHOLIC BEVERAGE TAX LAW
- CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS. §§ 32001–32010.
- CHAPTER 2. GENERAL EXEMPTIONS. §§ 32051–32054.
- CHAPTER 3. REGISTRATION AND BONDS. §§ 32101–32111.
- CHAPTER 4. TAX ON BEER AND WINE. §§ 32151–32179.
- CHAPTER 5. TAX ON DISTILLED SPIRITS. §§ 32201–32214.
- CHAPTER 5.5. SURTAX ON BEER, WINE, AND DISTILLED SPIRITS. §§ 32220–32230.
- CHAPTER 6. DETERMINATIONS. §§ 32251–32313.
- CHAPTER 7. COLLECTION OF TAX. §§ 32351–
32390. - CHAPTER 8. OVERPAYMENTS AND REFUNDS. §§ 32401–32440.
- CHAPTER 9. ADMINISTRATION. §§ 32451–32476.
- CHAPTER 10. DISPOSITION OF PROCEEDS. §§ 32501–32502.
- CHAPTER 11. VIOLATIONS. §§ 32551–32557.