Laws, Regulations and Annotations

Search

Business Taxes Law Guide – Revision 2022
 

Alcoholic Beverage Tax Law

Table of Contents


California Constitution, Article XX, State Control of Liquor


United States Constitution, Amendment No. XXI Repeal of Eighteenth Amendment, Secs. 1, 2, and 3


Revenue and Taxation Code Provisions


Chapter 1. General Provisions and Definitions | (View entire chapter)


Chapter 2. General Exemptions. | (View entire chapter)


Chapter 3. Registration and Bonds. | (View entire chapter)


Chapter 4. Tax on Beer and Wine. | (View entire chapter)

Article 1 Imposition of Tax

Article 2 Presumptions and Exemptions


Chapter 5. Tax on Distilled Spirits. | (View entire chapter)

Article 1 Imposition of Tax

Article 2 Presumptions and Exemptions


Chapter 5.5. Surtax on Beer, Wine, and Distilled Spirits. | (View entire chapter)

Article 1 Imposition of the Surtax

Article 2 Disposition of Proceeds


Chapter 6. Determinations. | (View entire chapter)

Article 1 Returns and Payments

Article 1.1 Payment by Electronic Funds Transfer

Article 2 Deficiency Determinations

Article 3 Determinations If No Return Made

Article 4 Redeterminations

Article 5 Jeopardy Determinations


Chapter 7. Collection of Tax. | (View entire chapter)

Article 1 Suit for Tax

Article 2 Judgment for Tax

Article 2.5 Warrant for Collection

Article 3 Seizure and Sale

Article 4 Miscellaneous


Chapter 8. Overpayments and Refunds. | (View entire chapter)

Article 1 Claim for Refund

Article 2 Suit for Refund

Article 3 Recovery of Erroneous Refunds

Article 4 Cancellations


Chapter 9. Administration. | (View entire chapter)

Article 1 Administration

Article 2 The California Taxpayers' Bill of Rights

Uncodified Sections


Chapter 10. Disposition of Proceeds. | (View entire chapter)


Chapter 11. Violations. | (View entire chapter)


Business and Professions Code Provisions

Chapter 1. General Provisions and Definitions | (View entire chapter)


Chapter 4. Imports | (View entire chapter)


Index


Table of Cases