Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Alcoholic Beverage Tax Law
Table of Contents
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 | (View entire chapter)
- 32001 Title
- 32002 Construction
- 32003 "Sale"
- 32004 "Tax"
- 32005 "Taxpayer"
- 32006 Continuation of existing law
- 32007 Actions commenced or rights accruednot affected by this part
- 32010 Tax in lieu of local taxes
CHAPTER 2. GENERAL EXEMPTIONS. | (View entire chapter)
- 32051 Continuous transit through State
- 32052 Industrial spirits and wine
- 32053 Package sizes for exempt spirits
- 32054 Sales to common carriers
CHAPTER 3. REGISTRATION AND BONDS. | (View entire chapter)
- 32101 Registration by obtaining license
- 32102 Surety bond
- 32103 Amount
- 32104 Withdrawal
- 32106 Treasurer's payment to board
- 32107 Notice to Department of Alcoholic Beverage Control concerning bond cancellation
- 32109 Trucking company carriers
- 32110 Out-of-state wine or beer manufacturers
- 32111 Distilled spirits manufacturers
CHAPTER 4. TAX ON BEER AND WINE. | (View entire chapter)
Article 1 Imposition of Tax
Article 2 Presumptions and Exemptions
- 32171 Presumption that beer is sold
- 32172 Consumption by brewers' employees
- 32173 Presumption that wine is sold
- 32174 Wine sold to another wine grower
- 32175 Imported beer or wine presumed sold
- 32176 Credit for taxes on exported or destroyed beer or wine
- 32177.5 Military distilled spirits exemption
- 32178 Wine rectifier's exports
- 32179 Claim for exemption
CHAPTER 5. TAX ON DISTILLED SPIRITS. | (View entire chapter)
Article 1 Imposition of Tax
Article 2 Presumptions and Exemptions
- 32211 Presumption of sale
- 32212 Exemptions; brandy
- 32213 Sales to passenger common carriersexempt
- 32214 Credit; use in food products
CHAPTER 5.5. SURTAX ON BEER, WINE, AND DISTILLED SPIRITS. | (View entire chapter)
Article 1 Imposition of the Surtax
- 32220 Excise surtax
- 32221 Floor stock taxes
- 32222 Surtax in addition to other taxes
- 32223 Administration of surtax
Article 2 Disposition of Proceeds
CHAPTER 6. DETERMINATIONS. | (View entire chapter)
Article 1 Returns and Payments
- 32251 Due date; contents of return
- 32251.5 Quarterly or annual returns
- 32252 Interest and penalties
- 32252.5 Interest; daily basis
- 32253 Extension of time
- 32255 Reasonable cause for delay; penaltyrelief
- 32256 Relief from interest; disaster
- 32256.5 Relief of interest
- 32257 Reasonable reliance on written advice;relief of tax, penalty, and interest
- 32258 Relief of spouse
Article 1.1 Payment by Electronic Funds Transfer
- 32260 Electronic funds transfer payments
- 32261 Relief of penalty
- 32262 Definitions
- 32263 Electronic filing
Article 2 Deficiency Determinations
- 32271 Deficiency
- 32272 Limitation period
- 32272.1 Limitations; deficiency determination;decedent
- 32273 Waiver
Article 3 Determinations If No Return Made
Article 4 Redeterminations
- 32301 Petition for redetermination
- 32301.5 Form and content
- 32302 Oral hearing
- 32303 Decrease or increase of determination
- 32304 Finality date of order or decision
- 32305 Due date of determinations; penalty
- 32306 Service of notice
Article 5 Jeopardy Determinations
- 32311 Basis for jeopardy determination
- 32312 Petition for redetermination; security
- 32313 Administrative hearing
CHAPTER 7. COLLECTION OF TAX. | (View entire chapter)
Article 1 Suit for Tax
Article 2 Judgment for Tax
- 32361 Summary judgment
- 32362 Abstract of judgment; lien
- 32363 Liens; perfection and enforceability of
- 32364 Release of liens
Article 2.5 Warrant for Collection
Article 3 Seizure and Sale
Article 4 Miscellaneous
- 32381 Notice to withhold payments
- 32382 No transfer after notice
- 32383 Advise board after notice
- 32384 Liability for transfer after notice
- 32385 Remedies cumulative
- 32386 Priority of taxes
- 32387 Notice of levy
- 32387.5 Employer withheld earnings
- 32388 Furnishing of partnership agreement
- 32389 Installment payment agreement
- 32389.5 Installment payment annual statement
- 32390 Collection cost recovery fee
CHAPTER 8. OVERPAYMENTS AND REFUNDS. | (View entire chapter)
Article 1 Claim for Refund
- 32401 Credits and refunds
- 32402 Claim; limitation period 6901
- 32402.1 Claim limitation; financially disabled
- 32402.2 Overpayments from levies or liens
- 32403 Failure to file claim
- 32404 Notice disallowing claim
- 32405 Interest
- 32406 Disallowance of interest
- 32407 Refunds on certain losses
Article 2 Suit for Refund
- 32411 Enjoining collection forbidden
- 32412 Necessity for refund claim
- 32413 Suit for refund
- 32414 When no decision on refund claim
- 32415 Failure to bring timely suit
- 32416 Crediting judgment to taxes due
- 32417 Interest on judgment
- 32418 Judgment for assignee forbidden
Article 3 Recovery of Erroneous Refunds
- 32431 Action by Controller
- 32432 Place of trial
- 32432 Interest on erroneous refunds
- 32433 Rules of procedure, etc
Article 4 Cancellations
CHAPTER 9. ADMINISTRATION. | (View entire chapter)
Article 1 Administration
- 32451 Rules
- 32452 Board may require reports
- 32452.1 Liter conversion factor
- 32453 Examining books
- 32454 Administrative representatives
- 32455 Disclosure of information
- 32455.5 Information confidential; tax preparer
- 32456 Certificate of notice
- 32457 Vendor's Report of Beer Shipments
Article 2 The California Taxpayers' Bill of Rights
- 32460 Administration
- 32461 Taxpayers' Rights Advocate
- 32462 Education and information program
- 32463 Annual hearing with taxpayers
- 32464 Preparation of statements by board
- 32465 Limit on revenue collected or assessed
- 32466 Evaluation of employee's contactwith taxpayers
- 32467 Plan to timely resolve claims and petitions
- 32468 Procedures relating to protest hearings
- 32469 Reimbursement to taxpayer
- 32470 Investigations for nontax administrationpurposes
- 32471 Settlement authority
- 32471.5 Offers in compromise
- 32472 Release of levy
- 32472.1 Return of property
- 32473 Exemptions from levy
- 32474 Claim for reimbursement of bank charges by taxpayer
- 32475 Preliminary notice to taxpayers prior tolien
- 32476 Disregard by board employee or officer
Uncodified Sections
CHAPTER 10. DISPOSITION OF PROCEEDS. | (View entire chapter)
CHAPTER 11. VIOLATIONS. | (View entire chapter)
- 32551 False returns; failure to keep records
- 32552 Tax evasion
- 32553 Diversion of industrial spirits or wine tobeverage use
- 32554 Punishment for misdemeanor
- 32555 Punishment for felony
- 32556 Limitations
- 32557 Additional misdemeanor provisions