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California Revenue and Taxation Code PART 14 - ALCOHOLIC BEVERAGE TAX
California Revenue and Taxation Code PART 14 - ALCOHOLIC BEVERAGE TAX
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
CHAPTER 5 - Tax on Distilled Spirits
32201-32214
CHAPTER 5.5 - Surtax on Beer, Wine,and Distilled Spirits
32220-32230
CHAPTER 6 - Determinations
32251-32313
CHAPTER 7 - Collection of Tax
32351-32390
CHAPTER 8 - Overpayments and Refunds
32401-32440
CHAPTER 9 - Administration
32451-32476
CHAPTER 10 - Disposition of Proceeds
32501-32502
CHAPTER 11 - Violations
32551-32557
Last modified: October 22, 2018