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Business Taxes Law Guide—Revision 2024

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 10. Disposition of Proceeds

Section 32502


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.