Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 6. Determinations

Article 1 Returns and Payments

Section 32251

32251. Due date; contents of return. The tax is a direct obligation of the taxpayer and is due and payable monthly on or before the 15th day of each calendar month. Each taxpayer, on or before the 15th day of each month, shall file a tax return for the preceding calendar month, using electronic media, showing the amount of beer or wine or distilled spirits sold in this state, the amount of tax for the period covered by the return, and any other information as the board deems necessary. The taxpayer shall deliver the return, together with a remittance of the amount of tax due, to the office of the board on or before the 15th day of the month. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

History—Added by Stats. 1955, ch. 1842. Amended by Stats. 2002, ch. 459 (AB 1936), effective January 1, 2003, substituted "15th" for "fifteenth" after "before the" in the first, second and third sentences, substituted "in the form … electronic media" for "in such a form as is prescribed by the board," after "calendar month" substituted "state" for "State" in the second sentence, and added the fourth sentence. Amended by Stats. 2022, ch. 702 (SB 518), effective January 1, 2023, substituted "file" for "make out" after "each month, shall" and substituted "using" for "in the form … limited to," after "preceding calendar month," in the second sentence.