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Business Taxes Law Guide—Revision 2024
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, and 3
Revenue and Taxation Code Provisions
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- 32177 Military beer exemption [Repealed.]
- 32177.5 Military exemption [Repealed.]
- 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
- 32253.5 Extension of time; state of emergency proclamation
- 32254 Interest [Repealed.]
- 32255 Penalty relief; reasonable cause for delay
- 32256 Interest relief; disaster
- 32256.5 Interest relief
- 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
- 32320 Penalty interest rates [Repealed.]
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 [Repealed.]
- 32386 Priority of taxes
- 32387 Notice of levy
- 32387.1 Electronic Earnings Withholding Orders
- 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
- 32402.3 Refund claim where tax has not been paid in full; timely filing
- 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
- 32432.5 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
- 32457.2 Beer manufacturer return information disclosure
- 32458 Board determines which accounts are eligible
- 32458.1 Eligibility
- 32458.2 Information required to conduct self-audit
- 32458.3 Authority to examine records
- 32458.4 Interest on liabilities
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 of disputed tax liabilities [Repealed.]
- 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
Business and Professions Code Provisions
Chapter 1. General Provisions and Definitions | (View entire chapter)
- 23000 Title
- 23001 Purposes of act
- 23001.5 Severability clause
- 23002 Construction
- 23003 "Alcohol"
- 23003.1 "Powdered alcohol"
- 23004 "Alcoholic beverage"
- 23005 "Distilled spirits"
- 23006 "Beer"
- 23007 "Wine"
- 23008 "Person"
- 23009 "Licensee"
- 23010 "Taxpayer"
- 23011 "Salesman"
- 23012 "Beer manufacturer"
- 23013 "Wine grower"
- 23013.5 "Wine blender"
- 23014 "Brandy manufacturer"
- 23015 "Distilled spirits manufacturer"
- 23016 "Rectifier"
- 23017 "Importer"
- 23018 "Exporter"
- 23019 "Customs broker"
- 23020 "Wine broker"
- 23021 "Wholesaler"
- 23022 "Industrial alcohol dealer"
- 23023 "Retailer"
- 23024 "Retailer's on-sale license"
- 23025 "Sell" or "sale"
- 23026 "Retail sale"
- 23027 "Wholesale sale"
- 23028 "Package"
- 23029 "Case"
- 23030 "To bottle" or "to package"
- 23031 "Gallon" or "wine gallon"
- 23032 "Proof spirits"
- 23033 "Proof gallon"
- 23034 "Still"
- 23035 "Private warehouse"
- 23036 "Public warehouse"
- 23037 "Club"
- 23038 "Bona fide public eating place"; "meals"; "guests"
- 23038.1 "Bona fide public eating place" continued
- 23038.2 "Bona fide public eating place" continued
- 23038.3 "Bona fide public eating place"; cooking school
- 23039 "Public premises" [Repealed.]
- 23039 "Public premises"
- 23039.1 Admission of minors to cabaret theater
- 23039.5 Entertainment zone
- 23040 "Within this State"
- 23041 "Without the State"
- 23042 "Board"
- 23043 "Department"; "director"
- 23044 "License"
- 23045 "Appeals board"
- 23046 "Air common carrier"
- 23047 "Scheduled flight"
Chapter 4. Imports | (View entire chapter)
- 23660 Right of postal authorities to refuse delivery of imported beverages
- 23661 Who may import
- 23661.1 Importation of alcoholic beverages into State by adult passenger on board chartered flight
- 23661.2 Permit to receive shipment of wine from another state
- 23661.3 Wine direct shipper permit
- 23661.5 Producer's transportation of wine or beer into this state by vehicle owned or leased
- 23661.6 Right of winegrower to return previously exported wine in vehicles owned or controlled by the winegrower
- 23661.7 Right of purchaser to return wine removed from state
- 23662 When shipment deemed consigned to licensed importer
- 23663 When shipment presumed for delivery and use within state
- 23664 Railroad or other carrier carrying interstate or foreign passengers not deemed importer for sale of beverages on carrier
- 23666 Seizure of beverages imported contrary to provisions
- 23667 Receipt of beverages transported and delivered by common carriers
- 23668 Refusal of consignee not a licensed importer or custom broker to give receipt and show license
- 23669 Payment of common carrier's unpaid freight and storage proceeds of sale of seized or forfeited beverages
- 23670 Violation of provisions a misdemeanor
- 23671 Importation of beer for sale in State
- 23672 Designation of licensed importer as authorized importer of brand
- 23673 Distilled spirits; price to wholesaler or rectifier