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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

Table of Cases

B and P Code refers to sections of Business and Professions Code; otherwise section references are to Revenue and Taxation Code


A    B    C    D    E    F    G    H    J    K    L    M    N    P    R    S    T    V    W    Y   



A

Ainsworth v. Bryant, (1949) 34 Cal.2d 465 Const. XX, Sec. 22

American Distilling Co. v. Johnson, (1955) 132 Cal.App.2d 73 … 32211, … 32212

American Distilling Co. v. State Board of Equalization (1956) 144 Cal.App.2d 457 B and P Code … 23004, … 23005, … 23015, … 23016


B

Bryant; Ainsworth v. , (1949) 34 Cal.2d 465 Const. XX, Sec. 22


C

Century Plaza Hotel Co. v. City of Los Angeles, (1970) 7 Cal.App.3d 616 … 32010

City of Los Angeles; Century Plaza Hotel Co. v. , (1970) 7 Cal.App.3d 616 … 32010

Collins; Empire Vintage Company v. , (1940) 40 Cal.App.2d 612 … 32201

Collins; Gooderham and Worts, Ltd. v. , (1943) 59 Cal.App.2d 309 … 32201

Collins; Gooderham and Worts, Ltd. v. , (1942) 50 Cal.App.2d 716 … 32201

Collins; McKesson and Robbins, Inc. v. , (1937) 18 Cal.App.2d 648 32201

Collins; Rathjen Bros., Inc. v. , (1942) 50 Cal.App.2d 774 … 32201, … 32211, B and P Code … 23025

Collins; Rathjen Bros., Inc. v. , (1942) 50 Cal.App.2d 765 … 32211

Collins; Sauers Wholesale Co. v. , (1942) 50 Cal.App.2d 786 … 32211, B and P Code … 23025

Collins; Tonklin Distributing Company, Inc. v. , (1942) 50 Cal.App.2d 790 … 32201, … 32211, B and P Code … 23025

Collins v. Yosemite Park and Curry Company, (1937) 304 U.S. 518 … 32151

County of Orange; Roehm v. , (1948) 32 Cal.2d 280 Const. XX, Sec. 22


D

Davis; Tux Ginger Ale Co., Ltd. v. , (1936) 12 Cal.App.2d 73 B and P Code … 23007

Dept. of Alcoholic Beverage Control; Maxwell Cafe, Inc. v. , (1956) 142 Cal.App.2d 73 B and P Code … 23008


E

Empire Vintage Company v. Collins, (1940) 40 Cal.App.2d 612 … 32201


F

Farmer Bros. Co. v. Kiernan, (1957) Cal.App.2d 867 B and P Code … 23038


G

Gooderham and Worts, Ltd. v. Collins, (1943) 59 Cal.App.2d 309 … 32201

Gooderham and Worts, Ltd. v. Collins, (1942) 50 Cal.App.2d 716 … 32201

Granholm v. Heald, (2005) 125 S.Ct. 1885 B and P Code … 23661.3


H

Heald; Granholm v. , (2005) 125 S.Ct. 1885 B and P Code … 23661.3


J

Johnson; American Distilling Co. v. , (1955) 132 Cal.App.2d 73 … 32211, … 32212

Johnson; San Francisco Brewing Corporation v. , (1952) 110 Cal.App.2d 479 … 32171


K

Kiernan; Farmer Bros. Co. v. , (1957) Cal.App.2d 867 B and P Code … 23038


L

Los Angeles County; Three G Distillery Corporation v. , (1941) 46 Cal.App.2d 498 Const. XX, Sec. 22


M

Maxwell Cafe, Inc. v. Dept. of Alcoholic Beverage Control, (1956) 142 Cal.App.2d 73 B and P Code … 23008

McKesson and Robbins, Inc. v. Collins, (1937) 18 Cal.App.2d 648 … 32201

Molina v. Munro, (1956) 145 Cal.App.2d 601 B and P Code … 23006

Munro; Molina v. , (1956) 145 Cal.App.2d 601 B and P Code … 23006


N

National Distillers Products Corporation v. State Board of Equalization, (1947) 83 Cal.App.2d 35 … 32053, … 32201, B and P Code … 23025


P

Parrott and Co. v. San Francisco, (1955) 131 Cal.App.2d 332 Const. XXI, Sec. 3

People v. Tux Winery Co., (1937) 20 Cal.App.2d 700 … 32201


R

Rathjen Bros. Inc. v. Collins, (1942) 50 Cal.App.2d 774 … 32201, … 32211, B and P Code … 23025

Rathjen Bros. Inc. v. Collins, (1942) 50 Cal.App.2d 765 … 32211

Roehm v. County of Orange, (1948) 32 Cal.2d 280 Const. XX, Sec. 22


S

San Francisco; Parrott and Co. v. , (1955) 131 Cal.App.2d 332 Const. XXI, Sec. 3

San Francisco; Von Hamm-Young Co. v. , (1947) 29 Cal.2d 798 Const. XXI, Sec. 3

San Francisco Brewing Corporation v. Johnson, (1952) 110 Cal.App.2d 479 … 32171

Sauers Wholesale Co. v. Collins, (1942) 50 Cal.App.2d 786 … 32211, B and P Code … 23025

State Board of Equalization; American Distilling Co. v. , (1956) 144 Cal.App.2d 457 B and P Code … 23004, … 23005, … 23015, … 23016

State Board of Equalization; National Distillers Products Corporation v. , (1947) 83 Cal.App.2d 35 … 32053, … 32201, B and P Code … 23025

State Board of Equalization v. Young's Market Company, (1936) 299 U. S. 59 Const. XXI, Sec. 3

State of California; Wardall v. , (1947) 29 Cal.2d 639 … 32271


T

Three G Distillery Corporation v. Los Angeles County, (1941) 46 Cal.App.2d 498 Const. XX, Sec. 22

Tonklin Distributing Company, Inc. v. Collins, (1942) 50 Cal.App.2d 790 … 32201, … 32211, B and P Code … 23025

Tux Ginger Ale Co., Ltd. v. Davis, (1936) 12 Cal.App.2d 73 B and P Code … 23007

Tux Winery Co.; People v. , (1937) 20 Cal.App.2d 700 … 32201


V

Von Hamm-Young Co. v. San Francisco, (1947) 29 Cal.2d 798 Const. XXI, Sec. 3


W

Wardall v. State of California, (1947) 29 Cal.2d 639 … 32271


Y

Yosemite Park and Curry Company; Collins v. , (1937) 304 U.S. 518 … 32151

Young's Market Company; State Board of Equalization v. , (1936) 299 U.S. 59 Const. XXI, Sec. 3