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Business Taxes Law Guide – Revision 2021
Alcoholic Beverage Tax Law
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
- 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- 32471 Settlement of disputed tax liabilities [Repealed.]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