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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Alcoholic Beverage Tax Law > Chapter 1 > entire chapter

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax

Chapter 1. General Provisions and Definitions

(Part 14, Division 2, Revenue and Taxation Code*)

Enacted Statutes 1955, Chapter 1842; amended Statutes 1955, Chapter 959; Statutes 1957, Chapters 155, 322, 357, 809, 980; Statutes 1959, Chapters 547, 903, 1125; Statutes 1961, Chapters 232, 233; Statutes 1963, Chapters 558, 1022, 1325, 1397, 1527; Statutes 1965, Chapters 208, 332, 499, 671, 679, 690, 1920, 2015; Statutes 1967, Chapters 881, 963; Statutes 1968, Chapters 539, 632, 1299; Statutes 1969, Chapter 180, 368; Statutes 1970, Chapter 547; Statutes 1971, Chapter 1593, 1634; Statutes 1972, Chapters 103, 969; Statutes 1973, Chapter 563; Statutes 1974, Chapters 610, 1516; Statutes 1975, Chapters 661, 1186; Statutes 1976, Chapter 128; Statutes 1977, Chapters 329, 481, 921; Statutes 1978, Chapter 827: Statutes 1979, Chapters 322, 633; Statutes 1980, Chapters 600, 1280. Statutes 1981, Chapter 947. Statutes 1982, Chapters 5 (First Extra Session), 454, 497, 517, and 1589. Statutes 1983, Chapter 1092.

* The provisions of this part, except as otherwise noted, became effective September 7, 1955.

32001. Title. This part is known and may be cited as the "Alcoholic Beverage Tax Law."

32002. Construction. Unless the context otherwise requires, the definitions set forth in this chapter and those in Chapter 1 (commencing with Section 23000) of Division 9 of the Business and Professions Code govern the construction of this part.

History—Stats. 1982, Ch. 454, in effect January 1, 1983, added "(commencing with Section 23000)" after "Chapter 1."

Note.—See Business and Professions Code provisions in this volume.

32003. "Sale." "Sale," as used in Sections 32151 and 32201 of this code, includes, in addition to the definition in Section 23025 of the Business and Professions Code, the transaction whereby alcoholic beverages are transferred, with or without consideration, by a licensee holding one type of license to himself for purposes of sale under a retailer's license held by him or to any person for any purpose; and the transaction whereby alcoholic beverages are transferred, with or without consideration, by a customs broker to any person within this State except a licensed importer.

32004. "Tax." "Tax," as used in this part, except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits.

History—Stats. 1982, Ch. 454, in effect January 1, 1983, substituted "Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201)" for "Chapters 4 and 5" after "except in."

32005. "Taxpayer." "Taxpayer," means a person liable for the payment of a tax pursuant to this part.

32006. Continuation of existing law. The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be construed as restatements and continuations and not as new enactments.

32007. Actions commenced or rights accrued not affected by this part. Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedure taken shall conform to the provisions of this part as far as possible.

32010. Tax in lieu of local taxes. The taxes imposed by this part are in lieu of all county, municipal, or district taxes on the sale of beer, wine, or distilled spirits.

This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200) or Part 1.6 (commencing with Section 7251) to the sale, storage, use or other consumption of beer, wine, or distilled spirits.

History—Added by Stats. 1959, p. 3208, in effect June 24, 1959. Stats. 1969, p. 461, in effect June 12, 1969, added the reference to Part 1.6 and substituted "this division" for "Division 2 of this code", in the second paragraph. Stats. 1982, Ch. 454, in effect January 1, 1983, deleted "of this division" after "7251)" in the second paragraph.

Prohibited city tax.—Special city excise tax on the purchase of alcoholic beverages for consumption on the premises where sold violated this section. Century Plaza Hotel Co. v. City of Los Angeles, (1970) 7 Cal.App.3d 616.