California Legal Codes and Statutes

Part 14 - ALCOHOLIC BEVERAGE TAX

California Revenue and Taxation Code — §§ 32001-32557

Chapter 1 - General Provisions and Definitions
§§ 32001-32010
Chapter 2 - General Exemptions
§§ 32051-32054
Chapter 3 - Registration and Bonds
§§ 32101-32111
Chapter 4 - Tax on Beer and Wine
§§ 32151-32179
Article 1 - Imposition of Tax
§§ 32151-32152
Article 2 - Presumptions and Exemptions
§§ 32171-32179
Chapter 5 - Tax on Distilled Spirits
§§ 32201-32214
Article 1 - Imposition of Tax
§§ 32201-32203
Article 2 - Presumptions and Exemptions
§§ 32211-32214
Chapter 5.5 - Surtax on Beer, Wine,and Distilled Spirits
§§ 32220-32230
Article 1 - Imposition of the Surtax
§§ 32220-32223
Article 2 - Disposition of Proceeds
§§ 32230
Chapter 6 - Determinations
§§ 32251-32313
Article 1 - Returns and Payments
§§ 32251-32258
Article 1.1 - Payment by Electronic Funds Transfer
§§ 32260-32263
Article 2 - Deficiency Determinations
§§ 32271-32273
Article 3 - Determinations if No Return Made
§§ 32291
Article 4 - Redeterminations
§§ 32301-32306
Article 5 - Jeopardy Determinations
§§ 32311-32313
Chapter 7 - Collection of Tax
§§ 32351-32390
Article 1 - Suit for Tax
§§ 32351-32352
Article 2 - Judgment for Tax
§§ 32361-32364
Article 2.5 - Warrant for Collection
§§ 32365-32367
Article 3 - Seizure and Sale
§§ 32371-32374
Article 4 - Miscellaneous
§§ 32381-32390
Chapter 8 - Overpayments and Refunds
§§ 32401-32440
Article 1 - Claim for Refund
§§ 32401-32407
Article 2 - Suit for Refund
§§ 32411-32418
Article 3 - Recovery of Erroneous Refunds
§§ 32431-32433
Article 4 - Cancellations
§§ 32440
Chapter 9 - Administration
§§ 32451-32476
Article 1 - Administration
§§ 32451-32458.4
Article 2 - The California Taxpayers’ Bill of Rights
§§ 32460-32476
Chapter 10 - Disposition of Proceeds
§§ 32501-32502
Chapter 11 - Violations
§§ 32551-32557