Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Index
A B C D E F G H I J L M O P R S T V W
BP refers to sections of Business and Professions Code; otherwise section references are to Revenue and Taxation Code
A
Administration and enforcement … 32451
Administration of surtax … 32223
Air common carrier defined … BP 23046
Alcohol Beverage Control Fund
deposit in … 32501
refunds paid from … 32502
transfer to General Fund … 32502
Alcohol, defined … BP 23003
Alcoholic beverage, defined … BP 23004
Appeals Board, defined … BP 23045
Audit, managed … 32458–32458.4
B
Beer
defined … BP 23006
tax on … 32151
Beer manufacturer, defined … BP 23012
Board, defined … BP 23042
Bona fide public eating place, defined … BP 23038, 23038.1, 23038.2
Bond
amount … 32103
cancellation … 32107
Treasurer's payment to board … 32106
surety … 32102
withdrawal of … 32104
Bottle, to, defined … BP 23030
Brandy manufacturer, defined … BP 23014
C
California Taxpayers' Bill of Rights … 32460–32476
Cancellation of illegal determinations … 32440
Case, defined … BP 23029
Certificate of delinquency … 32361
Certificate of notice … 32456
Club, defined … BP 23037
Collection
bond. See that subject
creditors, notice of delinquency to … 32381
judgment, summary … 32361, 32362
lien of tax. See that subject
notice of delinquency to creditors … 32381
notice to persons other than taxpayer … 32387
remedies for, cumulative … 32385
seizure and sale
conduct of sale … 32371
conveyance of property … 32373
notices … 32372
advise board after notice … 32383
liability for transfer after notice … 32384
transfer after notice, time limit … 32382
proceeds of, disposition … 32371, 32374
public sale … 32371
publication of notices … 32372
unsold portion, disposition of … 32373
suit for
attachment in … 32352
Attorney General, duty in … 32351
certificate of delinquency prima facie evidence of liability in … 32352
warrant for … 32365–32367
Collection cost recovery fee … 32390
Common carriers
permits for trucking companies … 32109
reports of … 32452
sales on board, taxable … 32202
sales to, exempt … 32054
Construction of provisions … 32002, 32006
Conversion factor, to liters … 32452.1
Customs broker, defined … BP 23019
D
Deficiency determinations
basis … 32271
decedent … 32272.1
finality … 32301
notice … 32271
period … 32272
Definitions … 32002–32005, BP 23003–23047
Department, defined … BP 23043
Determination when no return filed
basis … 32291
finality … 32301
notice … 32291
offsets … 32291
Disclosure of information … 32455, 32457, 32455.5, 32457.2
Disposition of proceeds … 32501, 32502
surtax … 32230
Distilled spirits
defined … BP 23005
Distilled spirits manufacturer, defined … BP 23015
Distilled spirits manufacturer, transporter's permit … 32111
E
Earnings withheld … 32387.5
Electronic earnings withholding orders … 32387.1
Electronic filing … 32263
Electronic funds transfer
definitions … 32262
relief of penalty … 32261
Employees of board … 32454
Entertainment zone, defined … BP 23039.5
Evidence
presumption of taxability … 32171, 32173, 32175, 32211
prima facie, certificate of delinquency is, of liability … 32252
Examination and investigation of records … 32454, 32551
Exemptions
distilled spirits … 32211–32213
generally
claims for exemption … 32179
common carriers, sales to … 32054, 32213
continuous transit through State … 32051
exports … 32171, 32173, 32175, 32211
food products … 32214
industrial spirits and wine … 32052
non-beverage products … 32053
wine … 32173–32175
Exporter, defined … BP 23018
F
Federal tax system, coordination with … 32152
Franchise Tax Board, defined, … BP 23031
G
Gallon, defined … BP 23031
General provisions … 32001–32013
H
Hearings. See redeterminations
I
Illegal determination, cancellation of … 32440
Importer, defined … BP 23017
Imposition of surtax … 32220
floor stock tax … 32221
in addition … 32222
Imposition of tax
beer and wine … 32151
distilled spirits … 32201, 32202
Industrial alcohol dealer, defined … BP 23022
Injunction against collection prohibited … 32411
Innocent spouse, relief for … 32258
Installment payment agreement … 32389
annual statement … 32389.5
Interest
daily basis … 32252.5
deficiency determinations … 32271
determination when no return filed … 32291
extension of time for return or payment, upon … 32253
failure to pay … 32252
judgment for refund … 32417
managed audits … 32458.4
overpayment of tax … 32405
Interstate transporter's permit … 32109
J
Jeopardy determinations
administrative hearing … 32313
basis … 32311
finality … 32311
interest … 32252
penalty … 32252
redetermination, right to … 32312
Judgment, summary … 32361, 32362
L
License, defined … BP 23044
Licensee, defined … BP 23009
Licenses
notice of bond cancellation … 32107
out-of-state manufacturer's permit … 32110
trucking carriers' permits … 32109
registration on issuance … 32101
Lien of tax
perfection and enforceability of … 32363
priority of … 32386
recordation of abstract of judgment … 32362
release of … 32364
Limitation period
decedent … 32272.1
deficiency determinations … 32272, 32272.1
financially disabled … 32402.1
prosecution for violations, penal provisions … 32556
refunds, claims for … 32402
refunds, suits for … 32413
refunds or credits … 32402
overpayments from levies or liens … 32402.2
Liters, conversion factor … 32452.1
Local taxes, in lieu of … 32010
M
Managed audit program … 32458–32458.4
Multiagency task force … Chapter 9, Uncodified Sections.
Military exemption … 32177.5
O
Oath, board may require re reports … 32452
Offenses
evasion of tax … 32552
failure to keep records … 32551
failure to make reports … 32452
industrial alcohol diversion … 32553
limitation for prosecution … 32556
refusal to permit examination … 32551
violation of any other provisions of law … 32554, 32555
Offers in compromise … 32471.5
Offsets against overpayments
determination when no return … 32291
refunds … 32401
suit for refund … 32416
P
Package, defined … BP 23028, 23030
Payment
board, to be made to … 32501
extensions … 32253
interest for failure to make … 32252
penalty for failure to make … 32252
reasonable cause for delay … 32255
return, to accompany … 32251
Penalties
failure to file return … 32252
failure to pay determinations … 32301
failure to pay tax … 32252
intentional disregard of law … 32271, 32291
relief, reasonable cause for delay … 32255
Person, defined … BP 23008
Presumptions of taxability … 32171, 32173, 32175, 32211
Private warehouse, defined … BP 23035
Proof gallon, defined … BP 23033
Proof spirits, defined … BP 23032
Public premises, defined … BP 23039
Public warehouse, defined … BP 23036
R
Records
examination of … 32453
failure to keep as required, misdemeanor … 32551
form to be prescribed by board … 32551
Rectifier, defined … BP 23016
Redeterminations
hearing by board … 32301
petition for … 32301, 32306, 32312
security, when board may require … 32312
Refund or credit of taxes
certification of claim by board … 32401
claim, no decision on … 32414
contents and form of claim … 32402
destroyed beer or wine … 32176
erroneous refunds, interest on … 32432.5
erroneous refunds, recovery of … 32431
exports of beer or wine … 32176, 32178
failure to file claim … 32403
food products … 32214
limitation period … 32402
loss by casualty … 32407
notice of disallowance … 32404
suit to obtain
claim, necessity for … 32412
grounds for, stated in claim … 32413
interest on judgment … 32417
judgment for assignee prohibited … 32418
limitation period … 32413
refund claim where tax has not been paid in full; timely filing … 32402.3
right to bring … 32413
timely suit, failure to bring … 32415
venue … 32413
Registration of taxpayers … 32101
Relief for innocent spouse … 32258
Relief of tax, penalty and interest … 32257
Remedies cumulative … 32385
Reports … 32452
Retail sale, defined … BP 23026
Retailer, defined … BP 23023
Retailer's on-sale license, defined … BP 23024
Return of property … 32472.1
Returns
contents … 32251
electronic filing … 32263
extensions of time … 32253
failure to file
interest … 32252
notice of determination, when … 32291
penalty re when fraud … 32291
false return, misdemeanor to make … 32551
form of, board to prescribe … 32251
payment to accompany … 32251
Rules and regulations … 32451
S
Sale, defined … 32003, BP 23025
Salesman, defined … BP 23011
Scheduled flight, defined … BP 23047
Security. See bond.
Seizure and sale. See collection
Settlement authority … 32471
Spouse, innocent … 32258
Still, defined … BP 23034
Suit for refund. See refund or credit of taxes
Suit for tax. See collection
Suit to recover erroneous refund. See refund or credit of taxes
T
Tax, defined … 32004
Taxpayer, defined … 32005, BP 23010
Taxpayers' Bill of Rights … 32460–32475
administration … 32460
annual hearing with taxpayers … 32463
bank charges … 32474
claims for refund, plan to resolve … 32467
disputed tax liabilities … 32471
evaluation of employees … 32466
levy, release of … 32472
lien, notice of … 32475
petitions, plan to resolve … 32467
preparation of statements by board … 32464
protest hearings … 32468
revenue collected or assessed … 32465
Taxpayers' Rights Advocate … 32461
Title of act … 32001
V
Violations. See offenses
W
Waiver … 32273
Warrant for collection … 32365–32367
Wholesale sale, defined … BP 23027
Wholesaler, defined … BP 23021
Wine
defined … BP 23007
Wine blender … BP 23013.5
Wine broker, defined … BP 23020
Wine grower, defined … BP 23013
Withheld earnings … 32387.5
Within this State, defined … BP 23040
Without the State, defined … BP 23041
Written advice, reliance upon … 32257