Laws, Regulations and Annotations

• 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

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax

• Chapter 1. General Provisions and Definitions. §§ 32001–32010
• Chapter 2. General Exemptions. §§ 32051–32054
• Chapter 3. Registration and Bonds. §§ 32101–32111
• Chapter 4. Tax on Beer and Wine. §§ 32151–32179
• Chapter 5. Tax on Distilled Spirits. §§ 32201–32214
• Chapter 5.5. Surtax on Beer, Wine, and Distilled Spirits. §§ 32220–32230

• Chapter 6. Determinations. §§ 32251–32313
• Chapter 7. Collection of Tax. §§ 32351–32390
• Chapter 8. Overpayments and Refunds. §§ 32401–32440
• Chapter 9. Administration. §§ 32451–32476
• Chapter 10. Disposition of Proceeds. §§ 32501–32502
• Chapter 11. Violations. §§ 32551–32557

Business and Professions Code Provisions

Division 9. Alcoholic Beverages

• Chapter 1. General Provisions and Definitions. §§23000–23047
• Chapter 4. Imports. §§23660–23673

• Index
• Table of Cases