Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Alcoholic Beverage Tax Law
CHAPTER 9. ADMINISTRATION
Article 1 Administration
Jurisdiction. —The classification of alcoholic beverages under the Alcoholic Beverage Control Act and the Alcoholic Beverage Tax Law is within the exclusive jurisdiction of the Department of Alcoholic Beverage Control, and the Board cannot adopt its own definitions for taxation purposes. Diageo-Guinness USA, Inc. v. Board of Equalization (2012) 205 Cal.App.4th 907.