Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050
PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
Sections in this part
- 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
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