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Business Taxes Law Guide – Revision 2019
 

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 section references are to Revenue and Taxation Code


A

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

Audit, managed … 32458–32458.4


B

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


C

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


D

Deficiency determinations

basis … 32271

decedent … 32272.1

finality … 32301

limitation … 32272, 32272.1

notice … 32271

penalties … 32271, 32301

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

penalty … 32252, 32301

Disclosure of information … 32455, 32457, 32455.5

Disposition of proceeds … 32501, 32502

surtax … 32230

Distilled spirits

defined … BP 23005

tax on … 32201, 32202

Distilled spirits manufacturer, defined … BP 23015

Distilled spirits manufacturer, transporter's permit … 32111


E

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


F

Federal tax system, coordination with … 32152

Franchise Tax Board, defined, … BP 23031


G

Gallon, defined … BP 23031

General provisions … 32001–32013


H

Hearings. See redeterminations


I

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

managed audits … 32458.4

overpayment of tax … 32405

relief from … 32256, 32256.5

Interstate transporter's permit … 32109


J

Jeopardy determinations

administrative hearing … 32313

basis … 32311

finality … 32311

interest … 32252

penalty … 32252

redetermination, right to … 32312

Judgment, summary … 32361, 32362


L

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


M

Managed audit program … 32458–32458.4

Multiagency task force … Chapter 9, Uncodified Sections.

Military exemption … 32177.5


O

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


P

Package, defined … BP 23028, 23030

Payment

board, to be made to … 32501

due date … 32251, 32251.5

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

fraud … 32271, 32291

intentional disregard of law … 32271, 32291

negligence … 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


R

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 … 32432.5

erroneous refunds, recovery of … 32431

exports of beer or wine … 32176, 32178

failure to file claim … 32403

food products … 32214

interest … 32405, 32406

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

refund claim where tax has not been paid in full; timely filing … 32402.3

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


S

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


T

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


V

Violations. See offenses


W

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