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Business Taxes Law Guide—Revision 2025
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 9. Administration
Article 1 Administration
Section 32452
32452. Board may require reports. (a) In addition to any other reports or schedules required under this part, the board may, by rule and otherwise, require additional, other, or supplemental reports or schedules from alcoholic beverage licensees, common and private carriers, and other persons and prescribe the form, including verification, of the information to be given on, and the times for filing of, such additional, other, or supplemental reports or schedules.
(b) Any reports or schedules required to be filed under this section shall be filed using electronic media. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board.
(c) The failure or refusal of any person to render the reports required under this section is a misdemeanor.
History—Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, redesignated the former first sentence as new subdivision (a); added "or schedules" after "any other reports" and after "or supplemental reports" and substituted "reports or schedules." for "reports." in new subdivision (a); added new subdivision (b); and redesignated the former second sentence as new subdivision (c).