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 9. Administration

Article 1 Administration

Section 32451

32451. Rules. The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.

Jurisdiction. —The classification of alcoholic beverages under the Alcoholic Beverage Control Act and the Alcoholic Beverage Tax Law is within the exclusive jurisdiction of the Department of Alcoholic Beverage Control, and the Board cannot adopt its own definitions for taxation purposes. Diageo-Guinness USA, Inc. v. Board of Equalization (2012) 205 Cal.App.4th 907.