PocketLaw | California Code | 14 - ALCOHOLIC BEVERAGE TAX

14 - ALCOHOLIC BEVERAGE TAX

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1 - General Provisions and Definitions

2 - General Exemptions

3 - Registration and Bonds

4 - Tax on Beer and Wine

5 - Tax on Distilled Spirits

5.5 - Surtax on Beer, Wine,and Distilled Spirits

6 - Determinations

7 - Collection of Tax

8 - Overpayments and Refunds

9 - Administration

10 - Disposition of Proceeds

11 - Violations