Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Alcoholic Beverage Tax Law


32501. Alcohol Beverage Control Fund. All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the State under this part shall be paid to the board in the form of remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the Alcohol Beverage Control Fund.

32502. Disposition of fund. The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part or be transferred to the General Fund of the State.