PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]

Part 14 added by Stats. 1955, Ch. 1842.

§§ 32001–32557 · 167 sections

CHAPTER 1. General Provisions and Definitions §§ 32001–32010 · 8 sections
- § 32001 This part is known and may be cited as the “Alcoholic Beverage Tax Law.”
- § 32002 Unless the context otherwise requires, the definitions set forth in this chapter and those in Chapter 1 (commencing with Section 23000) of Division 9 of the…
- § 32003 “Sale,” as used in Sections 32151 and 32201 of this code, includes, in addition to the definition in Section 23025 of the Business and Professions Code, the…
- § 32004 “Tax,” as used in this part, except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this…
- § 32005 “Taxpayer,” means a person liable for the payment of a tax pursuant to this part.
- § 32006 The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be construed as…
- § 32007 Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedure taken shall conform to…
- § 32010 The taxes imposed by this part are in lieu of all county, municipal, or district taxes on the sale of beer, wine, or distilled spirits. This section does not…
CHAPTER 2. General Exemptions §§ 32051–32054 · 4 sections
- § 32051 Alcoholic beverages in continuous transit through this State are exempt from the provisions of this part only while in continuous transit through this State in…
- § 32052 No tax shall be imposed upon the sale of alcohol, distilled spirits, or wine by distilled spirits manufacturers, brandy manufacturers, rectifiers, industrial…
- § 32053 Except as provided in Section 23113 of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Sections 23111 and…
- § 32054 No tax shall be imposed upon the sale of alcoholic beverages by a licensee in this State to a common carrier or to a person licensed to sell alcoholic…
CHAPTER 3. Registration and Bonds §§ 32101–32111 · 9 sections
- § 32101 The issuance of any manufacturer’s, winegrower’s, wine blender’s, distilled spirits manufacturer’s agent’s, rectifier’s, wholesaler’s, importer’s, customs…
- § 32102 The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it that security as the…
- § 32103 Subject to the limitations provided in this article, the board shall fix the total amount of the security required of any taxpayer and may increase or reduce…
- § 32104 Every bond shall contain a provision substantially that when the surety exercises his right to withdraw as surety the withdrawal shall be effective on the…
- § 32106 Upon receipt of a certificate of the board setting forth the amount of a taxpayer’s delinquencies, the State Treasurer shall pay to the board the amount so…
- § 32107 Whenever a taxpayer’s bond is canceled, or becomes void or unenforceable for any reason, or whenever a taxpayer fails to pay any taxes or penalties due under…
- § 32109 Any common carrier, except railroad and steamship companies, before engaging in the business of transporting shipments of alcoholic beverages into this State,…
- § 32110 Before commencing to transport wine or beer into this state pursuant to the provisions of Section 23661.5 of the Business and Professions Code, the wine or…
- § 32111 Before commencing to transport distilled spirits into this state pursuant to the provisions of Section 23661 of the Business and Professions Code, the…
CHAPTER 4. Tax on Beer and Wine §§ 32151–32179 · 11 sections
1. ARTICLE 1. Imposition of Tax §§ 32151–32152 · 2 sections
  - § 32151 Except as otherwise provided in this part, an excise tax is imposed upon all beer and wine sold in this State or pursuant to Section 23384 of the Business and…
  - § 32152 The board shall adopt such rules and regulations as may be necessary to coordinate so far as permitted by the provisions of this part the system of beer and…
2. ARTICLE 2. Presumptions and Exemptions §§ 32171–32179 · 9 sections
  - § 32171 It shall be presumed, for the purposes of this part, that all beer removed from the internal revenue bonded premises of a beer manufacturer has been sold in…
  - § 32172 Beer consumed by employees of a manufacturer upon the premises of the manufacturer is exempted from the tax under such rules as the board may prescribe.
  - § 32173 It shall be presumed, for the purposes of this part, that all wine removed from a winery or wine cellar bonded under the internal revenue laws of the United…
  - § 32174 No tax is imposed by this part upon any wine sold or delivered in internal revenue bond to another wine grower in this State.
  - § 32175 It shall be presumed, for the purposes of this part, that all beer and wine imported into this State by a beer manufacturer or wine grower or importer has been…
  - § 32176 (a) If taxes have been paid on beer or wine subsequently exported from the state or sold for export and actually thereafter exported from this state, or on…
  - § 32177.5 No tax shall be imposed upon the sale of distilled spirits by brandy manufacturers, distilled spirits manufacturers, rectifiers, importers, and distilled…
  - § 32178 Any wine grower may claim and shall be allowed credit in any tax report filed or assessment made under this part with respect to the tax paid by him on wine…
  - § 32179 Any claim for exemption from taxes under this article shall be made to the board in such manner as the board shall prescribe.
CHAPTER 5. Tax on Distilled Spirits §§ 32201–32214 · 7 sections
1. ARTICLE 1. Imposition of Tax §§ 32201–32203 · 3 sections
  - § 32201 An excise tax is imposed upon all distilled spirits sold in this state or pursuant to Section 23384 of the Business and Professions Code by manufacturers,…
  - § 32202 An excise tax is levied on sales made in this state of distilled spirits by common carriers on board boats, trains, and airplanes, or by persons licensed to…
  - § 32203 The board shall from time to time make examinations to determine the accuracy of the reports of sales submitted by common carriers and by persons licensed to…
2. ARTICLE 2. Presumptions and Exemptions §§ 32211–32214 · 4 sections
  - § 32211 It shall be presumed that all distilled spirits acquired by any taxpayer have been sold in this State by him unless one of the following is proved to the…
  - § 32212 The tax is not imposed upon any distilled spirits specifically mentioned in subdivisions (a) to (f), inclusive, of Section 32211. The tax is not imposed upon…
  - § 32213 Whenever distilled spirits are sold by manufacturers, rectifiers, importers, or wholesalers to common carriers engaged in interstate or foreign passenger…
  - § 32214 If taxes have been paid on distilled spirits sold to a person who holds a permit and identification number authorizing the filing of a claim for drawback of…
CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits §§ 32220–32230 · 5 sections
1. ARTICLE 1. Imposition of the Surtax §§ 32220–32223 · 4 sections
  - § 32220 On and after July 15, 1991, an excise surtax is hereby imposed upon all beer and wine sold in this state by a manufacturer, winegrower, or importer, and upon…
  - § 32221 Except with respect to beer and wine in the internal revenue bonded premises of a manufacturer, and except with respect to distilled spirits in the possession…
  - § 32222 The taxes imposed by this article are in addition to any other tax imposed upon beer, wine, sparkling hard cider, or distilled spirits by this part.
  - § 32223 All the provisions of this part relating to excise taxes, with the exception of those contained in Chapter 10 (commencing with Section 32501), are applicable…
2. ARTICLE 2. Disposition of Proceeds § 32230 · 1 section
  - § 32230 All surtaxes, interest, and penalties imposed and required to be paid under this chapter shall be made in remittances to the State Board of Equalization and…
CHAPTER 6. Determinations §§ 32251–32313 · 30 sections
1. ARTICLE 1. Returns and Payments §§ 32251–32258 · 11 sections
  - § 32251 The tax is a direct obligation of the taxpayer and is due and payable monthly on or before the 15th day of each calendar month. Each taxpayer, on or before the…
  - § 32251.5 The board, if it deems it necessary in order to facilitate the collection of the amount of taxes, may require returns and payment of the amount of taxes for…
  - § 32252 (a) Any taxpayer who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations…
  - § 32252.5 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
  - § 32253 (a) Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or paying any tax.…
  - § 32253.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the board may extend the time, for a period not to exceed three…
  - § 32255 (a) If the board finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and…
  - § 32256 (a) If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary…
  - § 32256.5 (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or…
  - § 32257 (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board,…
  - § 32258 (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under…
2. ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 32260–32263 · 4 sections
  - § 32260 (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant…
  - § 32261 If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable…
  - § 32262 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
  - § 32263 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
3. ARTICLE 2. Deficiency Determinations §§ 32271–32273 · 4 sections
  - § 32271 (a) If the board is dissatisfied with the return or returns filed or amount of tax paid to the state by any taxpayer, it may compute and determine the amount…
  - § 32272 Except in the case of a fraud, intent to evade this part or authorized rules and regulations, or failure to make a return, every notice of a determination of…
  - § 32272.1 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
  - § 32273 If before the expiration of the time prescribed in Section 32272 for the serving of a notice of deficiency determination the taxpayer has consented in writing…
4. ARTICLE 3. Determinations if No Return Made § 32291 · 1 section
  - § 32291 If any taxpayer fails to make a return required by this part, the board shall make an estimate, based upon any information available to it, for the period or…
5. ARTICLE 4. Redeterminations §§ 32301–32306 · 7 sections
  - § 32301 Any person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) or any person…
  - § 32301.5 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
  - § 32302 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and if the person has so…
  - § 32303 The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is…
  - § 32304 The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.
  - § 32305 All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due…
  - § 32306 Any notice required by this section shall be served in the same manner as prescribed for service of notice by Section 32271.
6. ARTICLE 5. Jeopardy Determinations §§ 32311–32313 · 3 sections
  - § 32311 If the board believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon make a determination of the amount of tax due,…
  - § 32312 The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 of this chapter, with the…
  - § 32313 In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
CHAPTER 7. Collection of Tax §§ 32351–32390 · 26 sections
1. ARTICLE 1. Suit for Tax §§ 32351–32352 · 2 sections
  - § 32351 The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board’s request, the Attorney…
  - § 32352 In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be prima facie evidence…
2. ARTICLE 2. Judgment for Tax §§ 32361–32364 · 4 sections
  - § 32361 Whenever any tax, interest, or penalty is not paid when due, the board may file in the office of the County Clerk of Sacramento County or any other county a…
  - § 32362 An abstract or copy of the judgment entered under Section 32361 may be recorded with the county recorder of any county, and from the time of such recording,…
  - § 32363 (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and…
  - § 32364 (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the release or…
3. ARTICLE 2.5. Warrant for Collection §§ 32365–32367 · 3 sections
  - § 32365 At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last…
  - § 32366 The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar…
  - § 32367 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the…
4. ARTICLE 3. Seizure and Sale §§ 32371–32374 · 4 sections
  - § 32371 Whenever any taxpayer is delinquent in the payment of the tax, the board or its authorized representative may seize any property, real or personal, of the…
  - § 32372 Notice of the sale, and the time and place thereof, shall be given to the delinquent taxpayer and to all persons who have an interest of record in the property…
  - § 32373 At the sale the property shall be sold by the board or by its authorized agent in accordance with law and the notice, and the board shall deliver to the…
  - § 32374 If upon the sale the moneys received exceed the amount of all license taxes, penalties, and costs due the state from the taxpayer, the board shall return the…
5. ARTICLE 4. Miscellaneous §§ 32381–32390 · 13 sections
  - § 32381 If any taxpayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against such a taxpayer…
  - § 32382 After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in…
  - § 32383 All persons so notified shall forthwith after receipt of the notice advise the board of all credits, other personal property, or debts in their possession,…
  - § 32384 If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be…
  - § 32385 The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the…
  - § 32386 The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a)…
  - § 32387 (a) The board may, by notice of levy served personally, by first-class mail, or by electronic transmission or other electronic technology, require all persons…
  - § 32387.1 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the board may serve earnings withholding orders…
  - § 32387.5 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon…
  - § 32388 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a…
  - § 32389 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest…
  - § 32389.5 The board, beginning no later than July 1, 2000, shall provide each taxpayer who has an installment payment agreement in effect under Section 32389 an annual…
  - § 32390 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under…
CHAPTER 8. Overpayments and Refunds §§ 32401–32440 · 23 sections
1. ARTICLE 1. Claim for Refund §§ 32401–32407 · 10 sections
  - § 32401 If the board determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed,…
  - § 32402 (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 15th day of the calendar month following the…
  - § 32402.1 (a) The limitation period specified in Section 32402 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
  - § 32402.2 Notwithstanding Section 32402, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens,…
  - § 32402.3 (a) A claim for refund that is otherwise valid under Section 32402 that is made in the case in which the amount of tax determined has not been paid in full…
  - § 32403 Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the State on account of the overpayment.
  - § 32404 Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant, such service to be made as…
  - § 32405 Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section…
  - § 32406 (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any…
  - § 32407 (a) The State Board of Equalization shall refund without interest to the licensee the amount of the tax imposed under this part with respect to the alcoholic…
2. ARTICLE 2. Suit for Refund §§ 32411–32418 · 8 sections
  - § 32411 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against…
  - § 32412 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected…
  - § 32413 Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on…
  - § 32414 If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
  - § 32415 Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of any alleged…
  - § 32416 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be…
  - § 32417 In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been…
  - § 32418 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in…
3. ARTICLE 3. Recovery of Erroneous Refunds §§ 32431–32433 · 4 sections
  - § 32431 (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action…
  - § 32432 In any action brought pursuant to subdivision (a) of Section 32431, the court may, with the consent of the Attorney General, order a change in the place of…
  - § 32432.5 (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related to that person…
  - § 32433 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 32431, and the provisions of the Code of Civil Procedure…
4. ARTICLE 4. Cancellations § 32440 · 1 section
  - § 32440 If any amount has been illegally determined, either by the person filing the return or by the board, the board shall certify the amount determined to be in…
CHAPTER 9. Administration §§ 32451–32476 · 35 sections
1. ARTICLE 1. Administration §§ 32451–32458.4 · 16 sections
  - § 32451 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
  - § 32452 (a) In addition to any other reports or schedules required under this part, the board may, by rule and otherwise, require additional, other, or supplemental…
  - § 32452.1 For all purposes of this part, when records are maintained in liters the equivalent measure in wine gallons shall be determined by multiplying total liters by…
  - § 32453 The board may make such examinations of the books and records of any person selling, manufacturing, warehousing, or transporting alcoholic beverages as it may…
  - § 32454 The board may employ accountants, auditors, investigators and other expert and clerical assistance necessary to enforce its powers and perform its duties under…
  - § 32455 It is unlawful for the board or any person having an administrative position under this part to make known in any manner whatever any information set forth or…
  - § 32455.5 (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,…
  - § 32456 A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima…
  - § 32457 Notwithstanding Section 15619 of the Government Code, all information contained in the Vendor’s Report of Beer Shipments into California may be made public.
  - § 32457.1 (a) Except as provided in subdivision (b), and notwithstanding Section 15619 of the Government Code, any information contained in the returns and accompanying…
  - § 32457.2 (a) Except as provided in subdivision (b), and notwithstanding Section 15619 of the Government Code, any information contained in the returns and accompanying…
  - § 32458 (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its…
  - § 32458.1 A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves…
  - § 32458.2 (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
  - § 32458.3 Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 32453.
  - § 32458.4 Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would…
2. ARTICLE 2. The California Taxpayers’ Bill of Rights §§ 32460–32476 · 19 sections
  - § 32460 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
  - § 32461 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
  - § 32462 (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers…
  - § 32463 The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals…
  - § 32464 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights…
  - § 32465 (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or…
  - § 32466 The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with…
  - § 32467 The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required…
  - § 32468 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
  - § 32469 (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
  - § 32470 (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any…
  - § 32471 (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under this…
  - § 32471.5 (a) The executive director and chief counsel of the board, or their delegates, may compromise any final tax liability pursuant to this section. (b) For…
  - § 32472 (a) The State Board of Equalization shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of…
  - § 32472.1 (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from…
  - § 32473 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for…
  - § 32474 (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the…
  - § 32475 (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220)…
  - § 32476 (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an…
CHAPTER 10. Disposition of Proceeds §§ 32501–32502 · 2 sections
- § 32501 All taxes, interest, and penalties imposed and all amounts of tax required to be paid to the State under this part shall be paid to the board in the form of…
- § 32502 The money in the fund shall, upon order of the Controller, be drawn therefrom for refunds under this part or be transferred to the General Fund of the State.
CHAPTER 11. Violations §§ 32551–32557 · 7 sections
- § 32551 Any person who knowingly or wilfully files a false tax return with the board, and any person who refuses to permit the board or any of its representatives to…
- § 32552 Any person who wilfully evades or attempts in any manner to evade or defeat the payment of the excise tax imposed by this part is guilty of a felony.
- § 32553 Any person who diverts or conspires with others to divert for beverage use any alcohol or other distilled spirits or wine sold tax free for use in the trades,…
- § 32554 Every person convicted for a violation of any of the provisions of this part for which another penalty or punishment is not specifically provided for in this…
- § 32555 Every person convicted of a felony for a violation of any of the provisions of this part for which another punishment is not specifically provided for in this…
- § 32556 Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within…
- § 32557 Any person who knowingly possesses, keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any container or containers of alcoholic…