Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
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
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
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
Collection cost recovery fee . . . 32390
Construction of provisions . . . 32002, 32006
Conversion factor, to liters . . . 32452.1
Customs broker, defined . . . BP 23019
Deficiency determinations
basis . . . 32271
decedent . . . 32272.1
finality . . . 32301
limitation . . . 32272, 32272.1
notice . . . 32271
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
Disclosure of information . . . 32455, 32457, 32455.5
Disposition of proceeds . . . 32501, 32502
surtax . . . 32230
Distilled spirits
defined . . . BP 23005
Distilled spirits manufacturer, defined . . . BP 23015
Distilled spirits manufacturer, transporter's permit . . . 32111
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
Federal tax system, coordination with . . . 32152
Franchise Tax Board, defined, . . . BP 23031
Gallon, defined . . . BP 23031
General provisions . . . 32001–32013
Hearings. See redeterminations
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
daily basis . . . 32252.5
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
Jeopardy determinations
administrative hearing . . . 32313
basis . . . 32311
finality . . . 32311
interest . . . 32252
penalty . . . 32252
redetermination, right to . . . 32312
Judgment, summary . . . 32361, 32362
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
Multiagency task force . . . Chapter 9, Uncodified Sections.
Military exemption . . . 32177.5
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
Package, defined . . . BP 23028, 23030
Payment
board, to be made to . . . 32501
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
intentional disregard of law . . . 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
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
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
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
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
Violations. See offenses
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