Revenue and Taxation Code
Part 18 of 36 · provisions 3,401–3,600
This section says the act is known as the Revenue and Taxation Code.
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Starting in the 1995–96 fiscal year, county-assessed property rights or interests must be placed in a separate countywide tax rate area, and the tax rate is calculated using the rates from Section 100. This section suspends a specified California constitutional subparagraph for the 2009–10 fiscal year. This section requires the county auditor to reduce certain 2009–10 property tax apportionments, transfer the reduction amounts to a county fund, and report the calculations. It also lets the Director of Finance grant limited hardship relief, requires later state reimbursement, and allows mandamus if reimbursement is not made on time. This section sets how certain railroad property tax value and revenues must be allocated among tax rate areas, counties, school entities, and related jurisdictions. Supplemental property tax revenues for 1985–86 and later years must be apportioned using the current year’s property tax apportionment factors.
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- 32152. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Imposition of Tax [32151 - 32152] ( Article 1 added by Stats. 1955, Ch. 1842. )
The board must adopt rules and regulations needed to coordinate California beer and wine taxation with federal beer and wine taxation, as far as this part allows.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Imposition of Tax [32151 - 32152] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 wine taxation imposed by this part with the system of beer and wine taxation imposed by the internal revenue laws of the United States. (Added by Stats. 1955, Ch. 1842.) - 32171. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. )
Beer removed from a manufacturer’s bonded premises is presumed to have been sold in this state, unless one of the listed rebuttal facts is proved to the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 this State by the manufacturer, unless one of the following is proved to the satisfaction of the board, in reports on forms prescribed by the board: (a) That the beer has been sold and delivered in internal revenue bond to another beer manufacturer in this State. (b) That the beer has been exported without this State or sold for export by the beer manufacturer making the report and actually exported from this State. (c) That the beer is beer otherwise exempted from taxation under this part. (Amended by Stats. 1957, Ch. 322.) - 32172. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. )
Beer consumed by employees of a manufacturer on the manufacturer’s premises is exempt from the tax, subject to board-made rules.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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. (Added by Stats. 1955, Ch. 1842.) - 32173. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. )
Wine removed from certain bonded wineries or wine cellars is presumed sold in this State unless the wine grower proves an export or other exemption to the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 States on payment of the internal revenue tax by a wine grower has been sold in this State by the wine grower, unless it is proved to the satisfaction of the board, in reports on forms prescribed by the board, that the wine has been exported from this State or sold for export by the wine grower making the report and actually exported from this State or that the wine is otherwise exempt from taxation under this part. (Amended by Stats. 1957, Ch. 322.) - 32174. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. )
No tax is imposed under this part on wine sold or delivered in internal revenue bond to another wine grower in this State.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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. (Added by Stats. 1955, Ch. 1842.) - 32175. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. )
Beer and wine imported into the state are presumed sold in-state when received, unless proof is shown to the board that an exemption or listed exception applies.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 sold in this State at the time it is received by the licensee, unless it is proved to the satisfaction of the board, on forms prescribed by the board, that the beer or wine is still in the possession of the beer manufacturer or the wine grower in internal revenue bond within this State, or has been exported from this State by the licensee making the report or has been sold by him for export and actually exported from this State, or is otherwise exempt under this part. (Amended by Stats. 1957, Ch. 322.) - 32176. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. )
Certain taxpayers, beer manufacturers, winegrowers, and beer and wine wholesalers may claim tax credits for qualifying beer or wine that is exported or destroyed, subject to stated conditions.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 beer or wine subsequently destroyed under the supervision of a board representative, a taxpayer may claim and shall be allowed credit with respect to the taxes in any report filed or assessment made under this part. (b) A beer manufacturer located in this state may claim and shall be allowed a credit for excise taxes paid on tax paid beer returned by a licensed wholesaler and subsequently destroyed by the beer manufacturer under the supervision of a board representative. The credit shall be allowed only if the beer manufacturer has credited the licensed wholesaler the amount of the tax. If the credit is allowed to the beer manufacturer, a credit shall not be allowed to the licensed wholesaler with respect to the destruction of the same product. (c) A winegrower may claim credit with respect to excise taxes on wine purchased state tax paid from another winegrower and subsequently exported or sold for export and actually exported. (d) A beer manufacturer or a beer and wine wholesaler may claim credit for excise taxes on beer purchased state tax paid and subsequently exported or sold for export and actually exported. (Amended by Stats. 1995, Ch. 555, Sec. 45. Effective January 1, 1996.) - 32177.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. )
A tax is not imposed on certain distilled spirits sales to listed U.S. armed forces facilities in the state, and qualifying taxpayers may claim a credit for tax already paid.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 32177.5. No tax shall be imposed upon the sale of distilled spirits by brandy manufacturers, distilled spirits manufacturers, rectifiers, importers, and distilled spirits wholesalers to the following listed instrumentalities of the armed forces of the United States organized under Army, Air Force, Navy, Marine Corps, or Coast Guard regulations and located upon territory within the geographical boundaries of the state: (a) Army, Air Force, Navy, Marine Corps, and Coast Guard exchanges. (b) Officers’, noncommissioned officers’, and enlisted persons’ clubs or messes. If any manufacturer, rectifier, importer or wholesaler has paid the tax on alcoholic beverages, except beer and wine, thereafter sold to an instrumentality of the Armed Forces so located, the taxpayer may claim and shall be allowed credit with respect to the tax so paid in any report filed or assessment paid under this part. (Amended by Stats. 2018, Ch. 118, Sec. 47. (SB 1501) Effective January 1, 2019.) - 32178. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. )
A wine grower may claim a credit for tax paid on qualifying wine sales tied to export, and the board must make rules for claiming the credit.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 sold to a wine rectifier and which has been exported from this State by the wine rectifier or sold for export by the wine rectifier and thereafter actually exported from this State. The board shall make rules prescribing the procedure for claiming and allowance of the credit. (Added by Stats. 1955, Ch. 1842.) - 32179. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. )
A claim for exemption from taxes under this article must be made to the board in the form the board prescribes.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 4. Tax on Beer and Wine [32151 - 32179] ( Chapter 4 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32171 - 32179] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 32179. Any claim for exemption from taxes under this article shall be made to the board in such manner as the board shall prescribe. (Added by Stats. 1957, Ch. 322.) - 322. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )
If land was surveyed under U.S. authority, it may be described by township, range, section, fractional section, and acreage.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 322. If surveyed under the authority of the United States, land may be described by township, range, section, and fractional section, with its acreage. (Amended by Stats. 1974, Ch. 311.) - 32201. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Imposition of Tax [32201 - 32203] ( Article 1 added by Stats. 1955, Ch. 1842. )
An excise tax applies to distilled spirits sold in California, with different rates based on strength and alcohol content.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Imposition of Tax [32201 - 32203] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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, distilled spirits manufacturer’s agents, brandy manufacturers, rectifiers, or wholesalers, or sellers of distilled spirits selling distilled spirits with respect to which no tax has been paid within areas over which the federal government exercises jurisdiction, at the following rates: On all distilled spirits of proof strength or less, two dollars ($2) per wine gallon, and at a proportionate rate for any quantity, and on all nonliquid distilled spirits containing 50 percent or less alcohol by weight two cents ($0.02) per ounce avoirdupois, and at a proportionate rate for any quantity. All distilled spirits in excess of proof strength, and all nonliquid distilled spirits containing more than 50 percent alcohol by weight, shall be taxed at double the above rate. (Amended by Stats. 1978, Ch. 827.) - 32202. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Imposition of Tax [32201 - 32203] ( Article 1 added by Stats. 1955, Ch. 1842. )
An excise tax applies to certain distilled spirits sales, and the sellers must send monthly sales reports and the tax payment to the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Imposition of Tax [32201 - 32203] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 sell distilled spirits on board such boats, trains, and airplanes, at the same rates as set forth in Section 32201. On or before the first day of each month such common carriers and such other licensed persons shall forward to the board a report of the sales of distilled spirits so made in the calendar month preceding the previous calendar month, in such detail and form as the board may prescribe and shall be filed using electronic media together with a payment sufficient to pay the tax on the sales. (Amended by Stats. 2024, Ch. 499, Sec. 44. (SB 1528) Effective January 1, 2025.) - 32203. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Imposition of Tax [32201 - 32203] ( Article 1 added by Stats. 1955, Ch. 1842. )
The board must examine sales reports from certain carriers and sellers, and it may adopt enforcement rules it considers necessary to help collect the tax.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Imposition of Tax [32201 - 32203] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 sell distilled spirits on board boats and trains operated by common carriers. The board may make such rules for the enforcement of the provisions of Section 32202 as it deems necessary to adequately insure the collection of the tax. (Added by Stats. 1955, Ch. 1842.) - 32211. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32211 - 32214] ( Article 2 added by Stats. 1955, Ch. 1842. )
Distilled spirits acquired by a taxpayer are presumed to have been sold in the state unless one of the listed rebuttal facts is proved to the board on forms the board prescribes.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32211 - 32214] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 satisfaction of the board, in reports on forms prescribed by the board: (a) That the distilled spirits are still in the possession of the licensee. (b) That the distilled spirits have been sold or delivered to another licensed distilled spirits manufacturer, rectifier, importer, or wholesaler. (c) That the distilled spirits have been exported without this State or sold for export by the licensee making the report and actually exported from this State within 90 days from the date of the sale. (d) That prior to the termination of possession the distilled spirits have been lost through unintentional destruction. (e) That prior to the termination of possession there has been an unaccounted for loss, but the unaccounted for loss shall not exceed a tolerance to be fixed by the board. (f) That the distilled spirits are otherwise exempt from taxation under this part. (Added by Stats. 1955, Ch. 1842.) - 32212. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32211 - 32214] ( Article 2 added by Stats. 1955, Ch. 1842. )
The tax does not apply to certain distilled spirits and to sales of brandy to an out-of-state licensee; exemption claims must be filed with the board in the manner it prescribes.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32211 - 32214] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 the sale of brandy to a licensee of another state pursuant to the provisions of Section 23108 of the Business and Professions Code. Any claim for exemption from taxes under Section 32211 shall be made to the board in such manner as the board shall prescribe. (Added by Stats. 1955, Ch. 1842.) - 32213. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32211 - 32214] ( Article 2 added by Stats. 1955, Ch. 1842. )
Tax is not levied on certain distilled spirits sales to interstate or foreign passenger carriers, or to licensed sellers on board boats, trains, or airplanes.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32211 - 32214] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 32213. Whenever distilled spirits are sold by manufacturers, rectifiers, importers, or wholesalers to common carriers engaged in interstate or foreign passenger service for use or sale by the carriers partly within the State and partly without the State on board boats, trains, or airplanes, or to persons licensed to sell distilled spirits on board such boats, trains, or airplanes, the tax shall not be levied on the sales made by manufacturers, rectifiers, importers, or wholesalers. (Added by Stats. 1955, Ch. 1842.) - 32214. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32211 - 32214] ( Article 2 added by Stats. 1955, Ch. 1842. )
If certain distilled spirits taxes were paid and the spirits were used to make food products, the taxpayer may claim a tax credit on reports or returns under this part.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5. Tax on Distilled Spirits [32201 - 32214] ( Chapter 5 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Presumptions and Exemptions [32211 - 32214] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 federal distilled spirits excise taxes under the Federal Non-Beverage Drawback Regulations and the distilled spirits have been used in the manufacture of food products, the taxpayer may claim and shall be allowed credit with respect to the taxes in any report or return made under this part. (Added by Stats. 1963, Ch. 1022.) - 32220. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220 - 32230] ( Chapter 5.5 added by Stats. 1991, Ch. 86, Sec. 1. ) ## ARTICLE 1. Imposition of the Surtax [32220 - 32223] ( Article 1 added by Stats. 1991, Ch. 86, Sec. 1. )
This section imposes an excise surtax on certain beer, wine, and distilled spirits sold in the state, with different rates for different products.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220 - 32230] ( Chapter 5.5 added by Stats. 1991, Ch. 86, Sec. 1. ) ## ARTICLE 1. Imposition of the Surtax [32220 - 32223] ( Article 1 added by Stats. 1991, Ch. 86, Sec. 1. ) ## 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 all distilled spirits sold in this state by a manufacturer, distilled spirits manufacturer’s agent, brandy manufacturer, winegrower, importer, rectifier, wholesaler, common carrier with respect to distilled spirits sales made upon boats, trains, and airplanes, or persons licensed to sell distilled spirits upon boats, trains, and airplanes, and upon sellers of beer, wine, or distilled spirits with respect to which no tax has been paid within areas over which the United States government exercises jurisdiction, at the following rates: (a) On all beer, sixteen cents ($0.16) per gallon and at a proportionate rate for any other quantity. (b) On all still wines containing not more than 14 percent of absolute alcohol by volume, nineteen cents ($0.19) per wine gallon and at a proportionate rate for any other quantity. (c) On all still wines containing more than 14 percent of absolute alcohol by volume, eighteen cents ($0.18) per wine gallon and at a proportionate rate for any other quantity. (d) On sparkling hard cider, eighteen cents ($0. 18) per wine gallon and at a proportionate rate for any other quantity. (e) On all distilled spirits of proof strength or less, one dollar and thirty cents ($1.30) per wine gallon and at a proportionate rate for any other quantity. (f) On all distilled spirits in excess of proof strength, two dollars and sixty cents ($2.60) per wine gallon and at a proportionate rate for any other quantity. (Amended by Stats. 1991, Ch. 88, Sec. 11. Effective June 30, 1991.) - 32221. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220 - 32230] ( Chapter 5.5 added by Stats. 1991, Ch. 86, Sec. 1. ) ## ARTICLE 1. Imposition of the Surtax [32220 - 32223] ( Article 1 added by Stats. 1991, Ch. 86, Sec. 1. )
This section imposes a floor stock tax on certain unpaid alcoholic beverages held at a specified time, with exceptions, and requires a return and payment to the State Board of Equalization by August 31, 1991.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220 - 32230] ( Chapter 5.5 added by Stats. 1991, Ch. 86, Sec. 1. ) ## ARTICLE 1. Imposition of the Surtax [32220 - 32223] ( Article 1 added by Stats. 1991, Ch. 86, Sec. 1. ) ## 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 of a distilled spirits manufacturer, distilled spirits manufacturer’s agent, brandy manufacturer, rectifier, wholesaler, or common carrier licensed to sell distilled spirits on board boats, trains, and airplanes, floor stock taxes are hereby imposed in amounts equal to the surtaxes imposed by Section 32220 upon all alcoholic beverages upon which the surtaxes have not been paid, that are in the possession or under the control of every person licensed under Division 9 (commencing with Section 23000) of the Business and Professions Code at 2:01 a.m. on July 15, 1991. On or before August 31, 1991, each person subject to the tax imposed by this section shall prepare and file with the State Board of Equalization, on a form prescribed by the board, a return showing the amount of units of beer, wine, sparkling hard cider, and distilled spirits possessed by him or her at 2:01 a.m. on July 15, 1991, that are subject to the tax imposed by this section, and any other information the board deems necessary for the proper administration of this chapter. The taxpayer shall deliver the return, together with a remittance of the amount of tax due, to the office of the board on or before August 31, 1991. (Amended by Stats. 1991, Ch. 88, Sec. 12. Effective June 30, 1991.) - 32222. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220 - 32230] ( Chapter 5.5 added by Stats. 1991, Ch. 86, Sec. 1. ) ## ARTICLE 1. Imposition of the Surtax [32220 - 32223] ( Article 1 added by Stats. 1991, Ch. 86, Sec. 1. )
The surtax under this article is added on top of any other tax already imposed on beer, wine, sparkling hard cider, or distilled spirits.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220 - 32230] ( Chapter 5.5 added by Stats. 1991, Ch. 86, Sec. 1. ) ## ARTICLE 1. Imposition of the Surtax [32220 - 32223] ( Article 1 added by Stats. 1991, Ch. 86, Sec. 1. ) ## 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. (Added by Stats. 1991, Ch. 86, Sec. 1. Effective June 30, 1991.) - 32223. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220 - 32230] ( Chapter 5.5 added by Stats. 1991, Ch. 86, Sec. 1. ) ## ARTICLE 1. Imposition of the Surtax [32220 - 32223] ( Article 1 added by Stats. 1991, Ch. 86, Sec. 1. )
Rules in this part that relate to excise taxes also apply to the surtax in this article, except Chapter 10 rules and only when they are not inconsistent with this article.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220 - 32230] ( Chapter 5.5 added by Stats. 1991, Ch. 86, Sec. 1. ) ## ARTICLE 1. Imposition of the Surtax [32220 - 32223] ( Article 1 added by Stats. 1991, Ch. 86, Sec. 1. ) ## 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 also to the taxes imposed by this article, to the extent that those provisions are not inconsistent with this article. (Added by Stats. 1991, Ch. 86, Sec. 1. Effective June 30, 1991.) - 32230. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220 - 32230] ( Chapter 5.5 added by Stats. 1991, Ch. 86, Sec. 1. ) ## ARTICLE 2. Disposition of Proceeds [32230- 32230.] ( Article 2 added by Stats. 1991, Ch. 86, Sec. 1. )
Payments of surtaxes, interest, and penalties under this chapter must be remitted to the State Board of Equalization and deposited into the General Fund.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220 - 32230] ( Chapter 5.5 added by Stats. 1991, Ch. 86, Sec. 1. ) ## ARTICLE 2. Disposition of Proceeds [32230- 32230.] ( Article 2 added by Stats. 1991, Ch. 86, Sec. 1. ) ## 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 shall be deposited in the General Fund. (Added by Stats. 1991, Ch. 86, Sec. 1. Effective June 30, 1991.) - 32251. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. )
Taxpayers must pay the alcohol beverage tax monthly and file a monthly return by the 15th day, with the remittance, using electronic media.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 15th day of each month, shall file a tax return for the preceding calendar month, using electronic media, showing the amount of beer or wine or distilled spirits sold in this state, the amount of tax for the period covered by the return, and any other information as the board deems necessary. The taxpayer shall deliver the return, together with a remittance of the amount of tax due, to the office of the board on or before the 15th day of the month. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (Amended by Stats. 2022, Ch. 702, Sec. 2. (SB 518) Effective January 1, 2023.) - 32251.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. )
The board may require taxpayers to file returns and make tax payments quarterly or annually when needed to help collect the taxes.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 quarterly or annual periods depending on the principal place of business of the taxpayer, the amount of business done by the taxpayer, or the amount of taxes normally paid or payable by the taxpayer. (Amended by Stats. 1995, Ch. 555, Sec. 46. Effective January 1, 1996.) - 32252. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. )
Late tax payment or late filing can trigger penalties.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 made by the board under Article 2 (commencing with Section 32271) or Article 3 (commencing with Section 32291), within the time required shall pay a penalty of 10 percent of the amount of the tax, together with interest on that tax at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax became due and payable until the date of payment. (b) Any person who fails to file a return in accordance with the due dates set forth in Sections 32251, or the due date established by the board in accordance with Section 32251.5 shall pay a penalty of fifty dollars ($50). (c) The penalties imposed by this section shall be limited to either the fifty dollars ($50) provided in subdivision (b), or 10 percent of the tax provided in subdivision (a), whichever is greater. (Amended by Stats. 2000, Ch. 923, Sec. 21. Effective January 1, 2001.) - 32252.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. )
If the department finds it would be inequitable, it must compute interest at the modified adjusted daily rate for certain electronic tax payments made one business day late, if the taxpayer gets penalty relief and requests an adjustment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the tax was due until the date of payment, if all of the following occur: (1) The payment of tax was made one business day after the date the tax was due. (2) The person was granted relief from all penalties that applied to that payment of tax. (3) The person files a request for an adjustment. (b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365. (c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday. (d) This section shall not apply to any payment made pursuant to a deficiency determination, a determination where no return has been filed, or a jeopardy determination issued by the department. (e) This section shall only apply to electronic payments of taxes. (Amended by Stats. 2021, Ch. 432, Sec. 29. (SB 824) Effective January 1, 2022.) - 32253. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. )
The board may extend certain tax-reporting or tax-payment deadlines, and people who get an extension must pay interest if they pay during the extension period.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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. (b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted. (2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes. (c) Any person to whom an extension is granted and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the tax would have been due without the extension to the date of payment. (Amended by Stats. 2016, Ch. 257, Sec. 5. (AB 1559) Effective September 9, 2016.) - 32253.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. )
During a state of emergency, the board may extend certain alcohol-tax filing and payment deadlines for up to three months.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation. (b) If the board makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension. (c) The board may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less. (Added by Stats. 2022, Ch. 299, Sec. 1. (SB 440) Effective January 1, 2023.) - 32255. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. )
A person may be relieved from certain alcoholic beverage tax penalties if the failure was due to reasonable cause and the person files a statement with the board, unless an emergency-relief rule applies.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 32252, 32260, 32291, and 32305. (b) Except as provided in subdivisions (c) and (d), a person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the board may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the board pursuant to subdivision (b). (2) The board may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or during the duration of the state of emergency, whichever is less. (d) The board shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section. (Amended by Stats. 2022, Ch. 299, Sec. 2. (SB 440) Effective January 1, 2023.) - 32256. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. )
The board may relieve interest for certain late reports or payments if the delay was due to a disaster and there was ordinary care without willful neglect. A person usually must file a statement under penalty of perjury, but emergency-area relief can be granted without that filing.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 32252, 32253, 32260, and 32291. (b) Except as provided in subdivision (c), a person seeking to be relieved of the interest shall file with the board a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (c) (1) Subject to paragraph (2), the board may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the board pursuant to subdivision (b). (2) The board may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or during the duration of the state of emergency, whichever is less. (Amended by Stats. 2022, Ch. 299, Sec. 3. (SB 440) Effective January 1, 2023.) - 32256.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. )
The board may relieve some or all interest if the tax was unpaid because of unreasonable error or delay by a board employee, and relief is limited to qualifying periods starting on or after January 1, 2000.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity. (b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer. (c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require. (d) The board may grant relief only for interest imposed on tax liabilities that arise during taxable periods commencing on or after January 1, 2000. (Amended by Stats. 2001, Ch. 251, Sec. 26. Effective January 1, 2002.) - 32257. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. )
A person may get relief from these taxes, penalties, and interest if the board finds the missed return or payment was caused by reasonable reliance on the board’s written advice.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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, the person may be relieved of the taxes imposed by this part and any penalty or interest added thereto. (b) For purposes of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied: (1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request. (2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax. (3) The liability for taxes applied to a particular activity or transaction which occurred before either of the following: (A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice. (B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid. (c) Any person seeking relief under this section shall file with the board all of the following: (1) A copy of the person’s written request to the board and a copy of the board’s written advice. (2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based. (3) Any other information which the board may require. (d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person. (Added by Stats. 1990, Ch. 987, Sec. 6.) - 32258. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. )
This section lets an eligible spouse be relieved from tax liability, interest, penalties, and related amounts when the understatement or nonpayment is attributable to the other spouse and the conditions for relief are met.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Returns and Payments [32251 - 32258] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed on a return, and the understatement of tax liability is attributable to one spouse; or any amount of the tax reported on a return was unpaid and the nonpayment of the reported tax liability is attributable to one spouse. (2) The other spouse establishes that he or she did not know of, and had no reason to know of, that understatement or nonpayment. (3) Taking into account whether the other spouse significantly benefited directly or indirectly from the understatement or the nonpayment and taking into account all other facts and circumstances, it is inequitable to hold the other spouse liable for the deficiency in tax attributable to that understatement or nonpayment, then the other spouse shall be relieved of liability for tax, including interest, penalties, and other amounts, to the extent that the liability is attributable to that understatement or nonpayment of tax. (b) For purposes of this section, the determination of the spouse to whom items of understatement or nonpayment are attributable shall be made without regard to community property laws. (c) This section shall apply to all calendar months, quarters, or years subject to this part, but shall not apply to a calendar month, quarter, or year that is more than five years from the final date on the board-issued determination, five years from the return due date for nonpayment on a return, or one year from the first contact with the spouse making a claim under this section; or that has been closed by res judicata, whichever is later. (d) For purposes of paragraph (2) of subdivision (a), “reason to know” means whether a reasonably prudent person would have had reason to know of the understatement or nonpayment. (e) For purposes of this section, with respect to a failure to file a return or an omission of an item from the return, “attributable to one spouse” may be determined by whether a spouse rendered substantial service as a manufacturer, winegrower, importer, or seller of beer or wine, or as a manufacturer, distilled spirits manufacturer’s agent, brandy manufacturer, rectifier, wholesaler, or seller of distilled spirits to which the understatement is attributable. If neither spouse rendered substantial services as a manufacturer, winegrower, importer, or seller of beer or wine, or as a manufacturer, distilled spirits manufacturer’s agent, brandy manufacturer, rectifier, wholesaler, or seller of distilled spirits, then the attribution of applicable items of understatement shall be treated as community property. An erroneous deduction or credit shall be attributable to the spouse who caused that deduction or credit to be entered on the return. (f) Under procedures prescribed by the board, if, taking into account all the facts and circumstances, it is inequitable to hold the other spouse liable for an unpaid tax or any deficiency, or any portion of either, attributable to an item for which relief is not available under subdivision (a), the board may relieve the other spouse of that liability. (g) For purposes of this section, registered domestic partners, as defined in Section 297 of the Family Code, have the same rights, protections, and benefits as provided by this section, and are subject to the same responsibilities, obligations, and duties as imposed by this section, as are granted to and imposed upon spouses. (h) The relief provided by this section shall apply retroactively to liabilities arising prior to January 1, 2008. (Amended by Stats. 2008, Ch. 179, Sec. 202. Effective January 1, 2009.) - 32260. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [32260 - 32263] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 25. )
Some taxpayers must pay alcoholic beverage taxes by electronic funds transfer, and smaller-liability taxpayers may do so only with board approval.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [32260 - 32263] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 25. ) ## 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 to methods of calculation prescribed by the board, shall remit amounts due by an electronic funds transfer under procedures prescribed by the board. (b) Any person whose estimated tax liability under this part averages less than twenty thousand dollars ($20,000) per month may elect to remit amounts due by electronic funds transfer with the approval of the board. (c) Any person remitting amounts due pursuant to subdivision (a) or (b) shall perform electronic funds transfer in compliance with the due dates set forth in Article 1 (commencing with Section 32251). Payment is deemed complete on the date the electronic funds transfer is initiated if settlement to the state’s demand account occurs on or before the banking day following the date the transfer is initiated. If settlement to the state’s demand account does not occur on or before the banking day following the date the transfer is initiated, payment is deemed to occur on the date settlement occurs. (d) Any person remitting taxes by electronic funds transfer shall, on or before the due date of the remittance, file a return for the preceding reporting period in the form and manner prescribed by the board. Any person who fails to timely file the required return shall pay a penalty of 10 percent of the amount of taxes, with respect to the period for which the return is required. (e) Any person required to remit taxes pursuant to this article who remits those taxes by means other than appropriate electronic funds transfer shall pay a penalty of 10 percent of the taxes incorrectly remitted. (f) Any person 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 made by the board under Article 2 (commencing with Section 32271) or Article 3 (commencing with Section 32291), within the time required shall pay a penalty of 10 percent of the tax or amount of tax, in addition to the tax or amount of tax, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the tax became due and payable to the state until the date of payment. (g) In determining whether a person’s estimated tax liability averages twenty thousand dollars ($20,000) or more per month, the board may consider tax returns filed pursuant to this part and any other information in the board’s possession. (h) The penalties imposed by subdivisions (d), (e), and (f) shall be limited to a maximum of 10 percent of the taxes due for any one return. Any person remitting taxes by electronic funds transfer shall be subject to the penalties under this section and not Section 32252. (i) The board shall promulgate regulations pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code for purposes of implementing this section. (Amended by Stats. 2005, Ch. 519, Sec. 12. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.) - 32261. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [32260 - 32263] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 25. )
A person may be relieved from a specified penalty if the board finds the EFT payment failure was due to reasonable cause, beyond the person’s control, despite ordinary care, and without willful neglect.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [32260 - 32263] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 25. ) ## 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 cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 32260. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief. (Added by Stats. 2000, Ch. 923, Sec. 25. Effective January 1, 2001.) - 32262. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [32260 - 32263] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 25. )
This section defines electronic funds transfer methods and assigns who pays certain banking costs.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [32260 - 32263] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 25. ) ## 32262. (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire). (b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts. (c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of tax. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state. (d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit. (e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 32260 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction. (Added by Stats. 2000, Ch. 923, Sec. 25. Effective January 1, 2001.) - 32263. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [32260 - 32263] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 25. )
Electronic documents filed under this part must follow the board’s prescribed filing and authentication method, and certain taxpayer-filed electronic documents count as signed valid originals.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1.1. Payment by Electronic Funds Transfer [32260 - 32263] ( Article 1.1 added by Stats. 2000, Ch. 923, Sec. 25. ) ## 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 authenticated pursuant to any method or form the board may prescribe. (b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board. (c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone. (Added by Stats. 2002, Ch. 459, Sec. 15. Effective January 1, 2003.) - 32271. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Deficiency Determinations [32271 - 32273] ( Article 2 added by Stats. 1955, Ch. 1842. )
If the board is dissatisfied with a taxpayer’s return or tax payment, it may determine the tax due, charge interest, and issue written notice. It may also add 10% or 25% penalties in cases of negligence or fraud.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Deficiency Determinations [32271 - 32273] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 to be paid based upon any information available to it. One or more additional determinations may be made of the amount of tax due for one or for more than one period. The amount of tax so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the 15th day after the close of the period for which the amount of the tax, or any portion thereof, should have been reported until the date of payment. In making a determination, the board may offset overpayment for a period or periods against underpayments for another period or periods and against the interest and penalties on the underpayments. (b) If any part of the deficiency for which a determination of an additional amount due is made is found to have been occasioned by negligence or intentional disregard of this part or authorized rules, a penalty of 10 percent of the amount of the determination shall be added, plus interest as above provided. (c) If any part of the deficiency for which a determination of an additional amount due is made is found to be occasioned by fraud or an intent to evade this part or authorized rules, a penalty of 25 percent of the amount of the determination shall be added, plus interest as above provided. (d) The board shall give to the taxpayer written notice of its determination. The notice shall be served in one of the following manners: (1) By placing the notice in a sealed envelope, with postage paid, addressed to the taxpayer at their address as it appears in the records of the board. Service made pursuant to this paragraph shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation or mail chute or other facility regularly maintained or provided by the United States Postal Service without extension of time for any reason. (2) By personally delivering the notice to the person to be served. Service made pursuant to this paragraph shall be deemed complete at the time of delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. (3) (A) By delivering the notice electronically via secure transmission when either of the following applies: (i) The taxpayer requests the notice of determination to be sent electronically via secure transmission. (ii) The board has evidence that the taxpayer no longer receives mail at the address of record and has previously provided an address for electronic mail. (B) Service provided pursuant to subparagraph (A) shall be deemed complete at the time the board electronically transmits the notice via the taxpayer’s secure web portal, without extension of time for any reason. (Amended by Stats. 2024, Ch. 499, Sec. 45. (SB 1528) Effective January 1, 2025.) - 32272. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Deficiency Determinations [32271 - 32273] ( Article 2 added by Stats. 1955, Ch. 1842. )
Most notices of an additional tax determination must be served within three years, but there are longer or different deadlines for fraud, intent to evade, or failure to file a return.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Deficiency Determinations [32271 - 32273] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 an additional amount due shall be served within three years after the date when the amount should have been paid or the return was due, or within three years after the return was filed, whichever period expires later. In the case of failure to make a return, the notice of determination shall be served within eight years after the date the return was due. (Amended by Stats. 2024, Ch. 499, Sec. 46. (SB 1528) Effective January 1, 2025.) - 32272.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Deficiency Determinations [32271 - 32273] ( Article 2 added by Stats. 1955, Ch. 1842. )
If a deficiency arises during a decedent’s lifetime, the fiduciary of the estate or trust, or another person liable for the tax, must serve a notice of deficiency determination within four months after a written request, using the form required by the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Deficiency Determinations [32271 - 32273] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 after written request therefor, in the form required by the board, by the fiduciary of the estate or trust or by any other person liable for the tax or any portion thereof. (Amended by Stats. 2024, Ch. 499, Sec. 47. (SB 1528) Effective January 1, 2025.) - 32273. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Deficiency Determinations [32271 - 32273] ( Article 2 added by Stats. 1955, Ch. 1842. )
A taxpayer may agree in writing to let a deficiency notice be served after the usual deadline, and the agreed period can later be extended by another written agreement made before that period ends.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Deficiency Determinations [32271 - 32273] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 to the serving of the notice after such time, the notice may be served at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Amended by Stats. 2024, Ch. 499, Sec. 48. (SB 1528) Effective January 1, 2025.) - 32291. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Determinations if No Return Made [32291- 32291.] ( Article 3 added by Stats. 1955, Ch. 1842. )
If a taxpayer does not file a required return, the board must estimate the taxable sales, determine the amount due, add penalties, and notify the taxpayer in writing.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Determinations if No Return Made [32291- 32291.] ( Article 3 added by Stats. 1955, Ch. 1842. ) ## 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 periods with respect to which the taxpayer failed to make a return of all alcoholic beverages sold in this state by them. Upon the basis of this estimate the board shall compute and determine the amount required to be paid to the state, adding to the sum thus fixed a penalty equal to 10 percent thereof. One or more determinations may be made of the amount of tax due for one or for more than one period. The amount of tax so determined shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the 15th day of the month following the close of the period for which the amount of the tax, or any portion thereof, should have been returned until the date of payment. In making a determination the board may offset overpayments for a period or periods against underpayments for another period or periods and against interest and penalties on the underpayments. If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of this part or authorized rules, an additional penalty of 10 percent of the amount of the determination shall be added. If the neglect or refusal of a taxpayer to file a return as required by this part was due to fraud or an intent to evade the tax, there shall be added to the tax a penalty equal to 25 percent thereof in addition to the 10 percent penalty. The board shall give to the taxpayer written notice of the estimate and determination, the notice to be served in the same manner as prescribed for service of notice by Section 32271. (Amended by Stats. 2024, Ch. 499, Sec. 49. (SB 1528) Effective January 1, 2025.) - 323. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )
Land held under a Spanish grant may be described by the grant’s exterior boundaries, its name, and the claimed divisions, subdivisions, and acreage.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 323. If held under Spanish grant, land may be described by the exterior boundaries of the grants, or by the name of the grants, and the divisions, subdivisions, and acreage claimed. (Amended by Stats. 1941, Ch. 1240.) - 32301. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. )
A person assessed under the listed articles, or any directly interested person, may petition for redetermination within 30 days after notice of the determination.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 directly interested may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof. (Amended by Stats. 1982, Ch. 454, Sec. 174.) - 32301.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. )
A redetermination petition must be written and state the specific grounds for the petition. It may be amended to add more grounds before the board issues its order or decision.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for redetermination. (Added by Stats. 1967, Ch. 881.) - 32302. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. )
If a redetermination petition is filed within 30 days, the board must reconsider the amount due and, if requested in the petition, give the person an oral hearing with 10 days’ notice.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 requested in his petition, shall grant him an oral hearing and shall give him 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary. (Added by Stats. 1967, Ch. 881.) - 32303. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. )
The board may lower or raise a determination before it becomes final, but it can raise it only if it claims the increase at or before the hearing.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 asserted by the board at or before the hearing. Unless the 25 percent penalty imposed by Section 32271 or Section 32291 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the date the return for the period for which the increase is asserted was due. (Amended by Stats. 1969, Ch. 368.) - 32304. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. )
The board’s decision on a petition for redetermination becomes final 30 days after notice is served on the petitioner.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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. (Added by Stats. 1967, Ch. 881.) - 32305. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. )
Amounts determined due by the board under Article 2 or 3 are payable when they become final; if unpaid then, a 10% penalty is added.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due. (Added by Stats. 1967, Ch. 881.) - 32306. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. )
Any notice required by this section must be served the same way as notice under Section 32271.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Redeterminations [32301 - 32306] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 32306. Any notice required by this section shall be served in the same manner as prescribed for service of notice by Section 32271. (Amended by Stats. 2024, Ch. 499, Sec. 50. (SB 1528) Effective January 1, 2025.) - 32311. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 5. Jeopardy Determinations [32311 - 32313] ( Article 5 added by Stats. 1955, Ch. 1842. )
If the board thinks tax collection may be delayed and jeopardized, it must determine the tax due and note that on the determination. The tax becomes immediately due and payable, and if payment or a redetermination petition is not made within 10 days after notice, the determination becomes final and additional delinquency penalty and interest attach.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 5. Jeopardy Determinations [32311 - 32313] ( Article 5 added by Stats. 1955, Ch. 1842. ) ## 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, noting that fact upon the determination, and the amount of tax shall be immediately due and payable. If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the taxpayer of notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 32252 shall attach to the amount of tax specified therein. (Amended by Stats. 2000, Ch. 923, Sec. 27. Effective January 1, 2001.) - 32312. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 5. Jeopardy Determinations [32311 - 32313] ( Article 5 added by Stats. 1955, Ch. 1842. )
A taxpayer subject to a jeopardy determination may petition for redetermination within 10 days, but must also deposit security with the board within that same period.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 5. Jeopardy Determinations [32311 - 32313] ( Article 5 added by Stats. 1955, Ch. 1842. ) ## 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 board within 10 days after the service upon them of notice of the determination, but they shall within the 10-day period deposit with the board such security as it deems necessary to insure compliance with the provisions of this part. The security may be sold by the board at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security in the same manner as prescribed for service of notice by Section 32271. Upon any such sale, the surplus, if any, above the amount due under this division shall be returned to the person who deposited the security. (Amended by Stats. 2024, Ch. 499, Sec. 51. (SB 1528) Effective January 1, 2025.) - 32313. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 5. Jeopardy Determinations [32311 - 32313] ( Article 5 added by Stats. 1955, Ch. 1842. )
A person subject to a jeopardy determination may seek an administrative hearing, but the application must be filed in writing within 30 days and state the specific factual and legal grounds.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 6. Determinations [32251 - 32313] ( Chapter 6 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 5. Jeopardy Determinations [32311 - 32313] ( Article 5 added by Stats. 1955, Ch. 1842. ) ## 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 administrative hearing for one or more of the following purposes: (a) To establish that the determination is excessive; or (b) To establish that the sale of property that may be seized after issuance of the jeopardy determination or any part thereof shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person; or (c) To request the release of all or a part of the property to the person; or (d) To request a stay of collection activities. The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. No security need be posted to file the application and to obtain this hearing. However, if the person does not deposit within the 10-day period prescribed in Section 32312, such security as the board may deem necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect provisions of Section 32311 relating to the finality date of the determination or to penalty or interest. (Added by Stats. 1977, Ch. 329.) - 32351. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Suit for Tax [32351 - 32352] ( Article 1 added by Stats. 1955, Ch. 1842. )
The board may sue to collect a tax deficiency, and the Attorney General must bring the action when the board requests it.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Suit for Tax [32351 - 32352] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 General shall bring the actions. (Added by Stats. 1955, Ch. 1842.) - 32352. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Suit for Tax [32351 - 32352] ( Article 1 added by Stats. 1955, Ch. 1842. )
In a tax-enforcement lawsuit, a board certificate showing delinquency is prima facie evidence of the tax, delinquency, amounts, and the board’s compliance with the part.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Suit for Tax [32351 - 32352] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 of the levy of the tax, of the delinquency of the amount of tax, interest, and penalty set forth therein, and of compliance by the board with all provisions of this part in relation to the computation and levy of the tax. In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure. (Amended by Stats. 1974, Ch. 1516.) - 32361. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Judgment for Tax [32361 - 32364] ( Article 2 added by Stats. 1955, Ch. 1842. )
If tax, interest, or penalty is unpaid when due, the board may file a certificate, and the county clerk must immediately enter judgment for the State against the taxpayer.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Judgment for Tax [32361 - 32364] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 certificate specifying the amount of the tax, interest, and penalty due, the name and last known address of the taxpayer liable for it, that the board has complied with all the provisions of this part in relation to the computation and levy of the tax, and requesting that judgment be entered against the taxpayer in the amount of the tax, interest, and penalty set forth in the certificate. The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the taxpayer in the amount of the tax, interest, and penalty set forth in the certificate. The judgment may be filed by the county clerk in a loose-leaf book entitled “Special Judgment for State Excise Tax.” (Added by Stats. 1955, Ch. 1842.) - 32362. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Judgment for Tax [32361 - 32364] ( Article 2 added by Stats. 1955, Ch. 1842. )
A judgment abstract may be recorded with a county recorder, creating a lien on the taxpayer’s real property in the county; the lien lasts 10 years unless sooner released or discharged and may be extended by recording a new abstract.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Judgment for Tax [32361 - 32364] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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, the amount of the taxes, interest, and penalty set forth in the judgment shall constitute a lien upon all the real property owned by the taxpayer in the county or which he may acquire afterwards and before the lien expires, which lien shall have the force, effect, and priority of a judgment lien and shall continue for 10 years from the time of the recording of the abstract unless sooner released or otherwise discharged. The lien may, within 10 years from the date of the recording of the abstract or within 10 years from the date of the last extension of the lien, be extended by recording a new abstract in the office of the county recorder of any county and from the time of such recording, the lien shall be extended to the real property in such county for 10 years unless sooner released or otherwise discharged. Execution shall issue upon such a judgment upon the request of the board in the same manner as execution may issue upon other judgments, and sales shall be held under the execution as prescribed in the Code of Civil Procedure. In all proceedings under this section the board shall act on behalf of the people of the State of California. (Amended by Stats. 1965, Ch. 690.) - 32363. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Judgment for Tax [32361 - 32364] ( Article 2 added by Stats. 1955, Ch. 1842. )
If a person does not pay an amount due under this part on time, the unpaid amount, plus penalties, interest, and costs, becomes a perfected and enforceable state tax lien.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Judgment for Tax [32361 - 32364] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code. (b) For the purpose of this section, amounts are “due and payable” on the following dates: (1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent; (2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board; (3) For amounts determined under Section 32311 (pertaining to jeopardy assessments), the date the notice of the board’s finding is mailed or issued; (4) For all other amounts, the date the assessment is final. (Amended by Stats. 1980, Ch. 600, Sec. 59.) - 32364. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Judgment for Tax [32361 - 32364] ( Article 2 added by Stats. 1955, Ch. 1842. )
The board may release all or part of property from a tax lien, subordinate the lien, or release the lien if the underlying liability is legally unenforceable.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Judgment for Tax [32361 - 32364] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 subordination of the lien imposed under this article will not jeopardize the collection of the amount of the tax, interest, and penalties, the board may at any time release all or any portion of the property subject to the lien from the lien or may subordinate the lien to other liens and encumbrances. (b) If the board finds that the liability represented by the lien imposed under this article, including any interest accrued thereon, is legally unenforceable, the board may release the lien. (c) A certificate by the board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens and encumbrances is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate. (Amended by Stats. 2006, Ch. 538, Sec. 628. Effective January 1, 2007.) - 32365. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2.5. Warrant for Collection [32365 - 32367] ( Article 2.5 added by Stats. 1957, Ch. 809. )
The board or its authorized representative may issue a warrant to collect amounts due and enforce liens within specified time limits.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2.5. Warrant for Collection [32365 - 32367] ( Article 2.5 added by Stats. 1957, Ch. 809. ) ## 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 recording of an abstract under Section 32362 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board or its authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. (Amended by Stats. 1996, Ch. 872, Sec. 155. Effective January 1, 1997.) - 32366. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2.5. Warrant for Collection [32365 - 32367] ( Article 2.5 added by Stats. 1957, Ch. 809. )
The board may pay or advance certain fees, commissions, and expenses to the sheriff or marshal, and the board—not the court—must approve newspaper publication fees.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2.5. Warrant for Collection [32365 - 32367] ( Article 2.5 added by Stats. 1957, Ch. 809. ) ## 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 services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper. (Amended by Stats. 1996, Ch. 872, Sec. 156. Effective January 1, 1997.) - 32367. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2.5. Warrant for Collection [32365 - 32367] ( Article 2.5 added by Stats. 1957, Ch. 809. )
A person who must pay an amount under this part is also responsible for the related fees, commissions, and expenses.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2.5. Warrant for Collection [32365 - 32367] ( Article 2.5 added by Stats. 1957, Ch. 809. ) ## 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 warrant or in any other manner provided in this part for the collection of the tax. (Added by Stats. 1957, Ch. 809.) - 32371. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Seizure and Sale [32371 - 32374] ( Article 3 added by Stats. 1955, Ch. 1842. )
If a taxpayer is delinquent in paying the tax, the board or its authorized representative may seize the taxpayer’s property and sell it at public auction to cover the tax, penalties, and costs.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Seizure and Sale [32371 - 32374] ( Article 3 added by Stats. 1955, Ch. 1842. ) ## 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 taxpayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the tax due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale. (Added by Stats. 1955, Ch. 1842.) - 32372. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Seizure and Sale [32371 - 32374] ( Article 3 added by Stats. 1955, Ch. 1842. )
Before a property sale, notice of the sale, time, and place must be given at least 20 days in advance to the delinquent taxpayer and recorded-interest holders, using the stated methods.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Seizure and Sale [32371 - 32374] ( Article 3 added by Stats. 1955, Ch. 1842. ) ## 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 at least 20 days before the date set for the sale in the following manner: The notice shall be personally served or enclosed in an envelope addressed to the taxpayer or other person at his or her last known residence or place of business in this state. The notice shall be published pursuant to Section 6063 of the Government Code in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners: (a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest in the property is to be sold. (b) One conspicuous place on the property. The notice shall contain a description of the property to be sold, a statement of the amount due, including taxes, interest, penalties, and costs, the name of the taxpayer, and the further statement that unless the amount due is paid on or before the time fixed in the notice for the sale, the property, or so much thereof as may be necessary, will be sold in accordance with law and the notice. (Amended by Stats. 1990, Ch. 1528, Sec. 12.) - 32373. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Seizure and Sale [32371 - 32374] ( Article 3 added by Stats. 1955, Ch. 1842. )
At the sale, the board or its authorized agent must sell the property under the law and the notice, and the board must give the buyer the required sale documents.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Seizure and Sale [32371 - 32374] ( Article 3 added by Stats. 1955, Ch. 1842. ) ## 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 purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the taxpayer. (Amended by Stats. 1982, Ch. 497, Sec. 170. Operative July 1, 1983, by Sec. 185 of Ch. 497.) - 32374. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Seizure and Sale [32371 - 32374] ( Article 3 added by Stats. 1955, Ch. 1842. )
If sale proceeds exceed taxes, penalties, and costs owed, the board must return the excess to the taxpayer. If an interest-holder files notice before the sale, the board must hold the excess until a court decides the parties’ rights. If the taxpayer’s receipt is unavailable, the board must deposit the excess with the Controller as trustee.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Seizure and Sale [32371 - 32374] ( Article 3 added by Stats. 1955, Ch. 1842. ) ## 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 excess to him or her and obtain his or her receipt. If any person having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest, the board shall withhold any excess pending a determination of the rights of the respective parties to the property by a court of competent jurisdiction. If for any reason the receipt of the taxpayer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the taxpayer, his or her heirs, successors, or assigns. (Amended by Stats. 1996, Ch. 860, Sec. 17. Effective January 1, 1997.) - 32381. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
If a taxpayer is delinquent or has an unpaid determination, the board may notify people or agencies holding the taxpayer’s credits, property, or debts.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or within 10 years after the last recording of an abstract or copy of judgment under Section 32362 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof, personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the taxpayer, or owing any debts to the taxpayer. In the case of any state officer, department, or agency, the notice shall be given to such officer, department, or agency prior to the time it presents the claim of the delinquent taxpayer to the State Controller. (Amended by Stats. 1980, Ch. 600, Sec. 61.) - 32382. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
After notice, the notified person must not transfer or otherwise dispose of certain credits, personal property, or debts until the board agrees or 60 days pass, whichever happens first.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier. (Added by Stats. 1963, Ch. 1397.) - 32383. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
People who receive the notice must promptly tell the board about credits, personal property, or debts they hold, control, or are owed. If the notice is meant to block a bank deposit or bank-held property, it must state the amount due and be delivered or mailed to the correct bank office; it is effective only up to twice the amount due.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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, under their control, or owing by them. If such notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest and penalty due from the person and shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of two times the amount, interest and penalty due from the person. (Amended by Stats. 1972, Ch. 103.) - 32384. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
A person notified by a notice to withhold must not transfer or dispose of the property or debts that must be withheld during the notice period.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid he shall be liable to the State for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (Added by Stats. 1963, Ch. 1397.) - 32385. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
The State’s remedies under this chapter are cumulative, and action by the board or Attorney General does not choose one remedy to the exclusion of others.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 State or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by renumbering Section 32382 by Stats. 1963, Ch. 1397.) - 32386. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
Tax, interest, and penalties owed under this part are paid first in certain insolvency-related situations, but the state’s preference is limited by prior liens/security interests and personal-services claims.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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) Whenever the person is insolvent. (b) Whenever the person makes a voluntary assignment of his assets. (c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased. (d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law. This section does not give the state a preference over a lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code. The preference given to the state by this section is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure. (Amended by Stats. 1980, Ch. 600, Sec. 62.) - 32387. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
The board may issue a notice of levy requiring certain holders of a taxpayer’s property to withhold covered amounts and send them to the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 having in their possession, or under their control, any payments, credits other than payments, or other personal property belonging to a taxpayer or other person liable for any amount under this part to withhold from these credits or other personal property the amount of any tax, interest, or penalties due from the taxpayer or other person, or the amount of any liability incurred by them under this part, and to transmit the amount withheld to the board at the time it may designate. The notice of levy shall have the same effect as a levy pursuant to a writ of execution except for the continuing effect of the levy, as provided in subdivision (b). (b) The person served shall continue to withhold pursuant to the notice of levy until the amount specified in the notice, including accrued interest, has been paid in full, until the notice is withdrawn, or until one year from the date the notice is received, whichever occurs first. (c) The amount required to be withheld is the lesser of the following: (1) The amount due stated on the notice. (2) The sum of both of the following: (A) The amount of the payments, credits other than payments, or personal property described above and under the person’s possession or control when the notice of levy is served on the person. (B) The amount of each payment that becomes due following service of the notice of levy on the person and prior to the expiration of the levy. (d) For the purposes of this section, the term “payments” does not include earnings as that term is defined in subdivision (a) of Section 706.011 of the Code of Civil Procedure or funds in a deposit account as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code. The term “payments” does include any of the following: (1) Payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, or mineral or other natural rights. (2) Payments or credits due or becoming due periodically as a result of an enforceable obligation to the distributor, dealer, or other person liable for the tax. (3) Any other payments or credits due or becoming due the distributor, dealer, or other person liable as the result of written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise. (e) In the case of a financial institution, to be effective, the notice shall state the amount due from the consumer and shall be delivered, mailed, or served by electronic transmission or other electronic technology, to the branch or office of the financial institution where the credits or other property is held, unless another branch or office is designated by the financial institution to receive the notice. (Amended by Stats. 2024, Ch. 499, Sec. 52. (SB 1528) Effective January 1, 2025.) - 32387.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
The board may serve certain earnings withholding orders and related notices to government and private employers electronically, may do so with employer consent, and may receive employer returns electronically.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes according to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology. (b) Upon consent of the employer, the board may provide service by electronic transmission or other electronic technology under this section. (c) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the board may receive the employer’s return, as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology. (d) This section shall apply in the same manner and with the same force and effect and to the full extent as if this section had been incorporated in full into Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (e) This section shall apply to notices served or provided on or after the effective date of the act adding this section. (Added by Stats. 2023, Ch. 511, Sec. 8. (SB 889) Effective January 1, 2024.) - 32387.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
If the board finds that an employer withheld but did not remit certain tax earnings, the board must notify the employer, and the employer becomes liable for the unpaid amount if it is still not paid within 15 days.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 receiving information from a manufacturer or other person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 32387 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax. (b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted. (c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld. (d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer. (e) Collection against the person liable for the tax is stayed for both the following amount and period: (1) An amount equal to the amount determined by the board under subdivision (a). (2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof. (f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer. (g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 32. Effective January 1, 2001.) - 32388. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
The board is exempt from certain Corporations Code partnership rules unless the applicant provides a written partnership agreement when applying for or receiving a permit, license, or registration number, and the agreement says all business assets are held in the partnership name.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership. (Added by Stats. 1996, Ch. 1003, Sec. 8. Effective January 1, 1997.) - 32389. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
The board may offer, change, or end written installment payment agreements for taxes, interest, and penalties. If an agreement is terminated, the person can request administrative review, and the unpaid amount becomes immediately due after 15 days. Penalty relief may be available if the agreement is made within 45 days after a final notice and is complied with, except in fraud cases.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxpayer may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the tax, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of taxes, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) Subdivision (b) shall not apply to any case where the board finds collection of the tax to be in jeopardy. (e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 32305. (Amended by Stats. 2000, Ch. 1052, Sec. 33. Effective January 1, 2001.) - 32389.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
The board must give each taxpayer with an installment payment agreement under Section 32389 an annual statement showing the year’s starting balance, payments made, and ending balance.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year. (Added by Stats. 2000, Ch. 1052, Sec. 34. Effective January 1, 2001.) - 32390. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. )
A collection cost recovery fee may be imposed on a person who fails to pay tax-related amounts due under this part, after a demand notice is mailed.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 7. Collection of Tax [32351 - 32390] ( Chapter 7 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Miscellaneous [32381 - 32390] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee. (b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section. (c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other tax imposed by this part. (d) (1) If the California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section. (2) Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011. (f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other tax imposed by this part. (Amended by Stats. 2021, Ch. 432, Sec. 30. (SB 824) Effective January 1, 2022.) - 324. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )
City lots may be described by naming the city and the lot and block numbers, using the city’s numbering system.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 324. City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in the city. (Enacted by Stats. 1939, Ch. 154.) - 32401. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. )
If the board finds tax, penalty, or interest was overpaid or wrongly collected or calculated, it must record the finding, certify the excess, apply it against amounts owed, and refund any remaining balance. Determinations over $50,000 must be public for at least 10 days after they take effect.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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, the board shall set forth that fact in its records and certify the amount collected in excess of what was legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or the person’s successors, administrators, or executors. Any determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (Amended by Stats. 2023, Ch. 511, Sec. 9. (SB 889) Effective January 1, 2024.) - 32402. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. )
Refunds and credits must be claimed in writing, with specific grounds stated, and the board may only approve them within the section’s time limits.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 close of the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 32271), Article 3 (commencing with Section 32291), or Article 5 (commencing with Section 32311) of Chapter 6 after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period, or unless the credit relates to a period for which a waiver is given pursuant to Section 32273. (b) A refund may be approved by the board for any period for which a waiver is given under Section 32273, if a claim therefor is filed with the board before the expiration of the period agreed upon. (c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded. (Amended by Stats. 2002, Ch. 664, Sec. 209. Effective January 1, 2003.) - 32402.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. )
The refund-claim limitation period is suspended while a person is financially disabled.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existences thereof is furnished in the form and manner as the board may require. (2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters. (c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 35. Effective January 1, 2001.) - 32402.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. )
A refund for an overpayment of tax, penalty, or interest collected by the board through levy, liens, or other enforcement procedures is approved if the refund claim is filed within three years of the overpayment date.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment. (Added by Stats. 2006, Ch. 364, Sec. 11. Effective January 1, 2007.) - 32402.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. )
A valid refund claim can be treated as timely for later payments if the tax determination has not been paid in full.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination. (b) For purposes of this section, “amount of tax determined” means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 32271), Article 3 (commencing with Section 32291), or Article 5 (commencing with Section 32311) of Chapter 6. (c) This section shall apply to all claims for refund on or after the effective date of the act adding this section. (Added by Stats. 2016, Ch. 98, Sec. 4. (AB 1856) Effective January 1, 2017.) - 32403. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. )
Missing the claim deadline in this article waives all demands against the State for the overpayment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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. (Added by Stats. 1955, Ch. 1842.) - 32404. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. )
If the board disallows a claim, it must send the claimant written notice within 30 days.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 provided by Section 32271. (Added by Stats. 1955, Ch. 1842.) - 32405. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. )
Interest must be computed and paid on tax overpayments, starting from the 16th day of the month after the overpayment period.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 6591.5, from the 16th day of the calendar month following the period during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. The interest shall be paid as follows: (a) In the case of a refund, to the 15th day of the calendar month following the date upon which the claimant, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (Amended by Stats. 1997, Ch. 620, Sec. 11. Effective January 1, 1998.) - 32406. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. )
The board must not allow interest on intentionally or carelessly overpaid amounts, and it may require a refund claimant to waive interest if the claimant asks the board to defer action on the claim.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim. (Amended by Stats. 1998, Ch. 420, Sec. 7. Effective January 1, 1999.) - 32407. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. )
The Board must refund the alcoholic beverage tax without interest to the licensee when qualifying loss or damage conditions are met, and claims must be filed within six months and meet a $250 minimum.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Claim for Refund [32401 - 32407] ( Article 1 added by Stats. 1955, Ch. 1842. ) ## 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 beverages and which has been paid by the licensee as part of his purchase price of the alcoholic beverages, when such beverages were lost, rendered unmarketable, or condemned by a duly authorized official by reason of: (1) Fire, flood, casualty, or other disaster, or (2) Breakage, destruction, or other damage (but not including theft) resulting from vandalism, malicious mischief, or insurrection if such disaster or damage occurred in this state and if such beverages were held and intended for sale at the time of such disaster or other damage. The payments provided for in this section shall be made to the person holding such beverages for sale at the time of such disaster or other damage. (b) The State Board of Equalization may approve claims for refunds without interest under this section upon proof satisfactory to it that the alcoholic beverages were destroyed or damaged so that they could not be sold and that the licensee has not otherwise been compensated for the loss in the amount of the tax included in the purchase price paid for the alcoholic beverages. A claim for refund under this section shall be in such form and accompanied by such proof as the State Board of Equalization may require. (c) No claim shall be allowed under this section unless such claim is filed within six months after the date on which such beverages were lost, rendered unmarketable, or condemned by a duly authorized official. (d) No claim of less than two hundred fifty dollars ($250) shall be allowed under this section with respect to any disaster or other damage. (Added by Stats. 1979, Ch. 633.) - 32411. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. )
Courts may not issue injunctions, writs of mandate, or similar legal or equitable orders to stop the collection of a tax in cases against the State or a state officer.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 any officer of the State to prevent or enjoin the collection of any tax sought to be collected. (Added by Stats. 1955, Ch. 1842.) - 32412. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. )
A court case to recover an amount said to have been wrongly assessed or collected cannot be maintained unless a refund or credit claim was duly filed first.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 unless a claim for refund or credit has been duly filed. (Added by Stats. 1955, Ch. 1842.) - 32413. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. )
A claimant may sue the board in Sacramento County within 90 days after notice of the board’s action on a refund or credit claim.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. (Added by Stats. 1955, Ch. 1842.) - 32414. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. )
If the board does not mail notice within six months after a claim is filed, the claimant may treat the claim as disallowed and sue the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (Added by Stats. 1955, Ch. 1842.) - 32415. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. )
If a suit or action is not brought within the time specified in this article, the claimant waives all demands against the State for alleged overpayments.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 overpayments. (Added by Stats. 1955, Ch. 1842.) - 32416. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. )
If judgment is entered for the plaintiff, the judgment amount is first applied to any taxes the plaintiff owes, and any remaining balance is refunded to the plaintiff.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 refunded to the plaintiff. (Added by Stats. 1955, Ch. 1842.) - 32417. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. )
For a judgment, interest must be allowed at the modified adjusted annual rate on the amount illegally collected, from payment until credit is allowed or up to 30 days before the refund warrant date, as determined by the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board. (Amended by Stats. 1984, Ch. 1020, Sec. 43. Operative July 1, 1985, by Sec. 65 of Ch. 1020.) - 32418. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. )
A court may not enter judgment for a plaintiff in a tax-refund suit against the board if the suit is brought by an assignee of the taxpayer or by anyone other than the person who paid the tax.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. Suit for Refund [32411 - 32418] ( Article 2 added by Stats. 1955, Ch. 1842. ) ## 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 the name of an assignee of the taxpayer paying the tax or by any person other than the person who has paid the tax. (Added by Stats. 1955, Ch. 1842.) - 32431. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Recovery of Erroneous Refunds [32431 - 32433] ( Article 3 added by Stats. 1955, Ch. 1842. )
The Controller or the board may recover erroneous refunds or credits, and the board may issue a deficiency determination when doing so.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Recovery of Erroneous Refunds [32431 - 32433] ( Article 3 added by Stats. 1955, Ch. 1842. ) ## 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 brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California. (b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 32271) or Article 5 (commencing with Section 32311) of Chapter 6. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit. (Amended by Stats. 1998, Ch. 609, Sec. 28. Effective January 1, 1999.) - 32432. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Recovery of Erroneous Refunds [32431 - 32433] ( Article 3 added by Stats. 1955, Ch. 1842. )
In actions under Section 32431(a), the court may change the place of trial if the Attorney General consents.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Recovery of Erroneous Refunds [32431 - 32433] ( Article 3 added by Stats. 1955, Ch. 1842. ) ## 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 trial. (Added by Stats. 1998, Ch. 609, Sec. 29. Effective January 1, 1999.) - 32432.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Recovery of Erroneous Refunds [32431 - 32433] ( Article 3 added by Stats. 1955, Ch. 1842. )
If the board finds that neither the tax debtor nor a related party caused an erroneous refund, it may not charge interest on that refund until 30 days after serving a notice of determination for repayment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Recovery of Erroneous Refunds [32431 - 32433] ( Article 3 added by Stats. 1955, Ch. 1842. ) ## 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 has in any way caused an erroneous refund for which an action for recovery is provided under Section 32431, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund. (b) This section shall be operative for any action for recovery under Section 32431 on or after January 1, 2000. (Amended by Stats. 2024, Ch. 499, Sec. 53. (SB 1528) Effective January 1, 2025.) - 32433. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Recovery of Erroneous Refunds [32431 - 32433] ( Article 3 added by Stats. 1955, Ch. 1842. )
The Attorney General must prosecute actions brought under subdivision (a) of Section 32431.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 3. Recovery of Erroneous Refunds [32431 - 32433] ( Article 3 added by Stats. 1955, Ch. 1842. ) ## 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 relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings. (Added by Stats. 1998, Ch. 609, Sec. 30. Effective January 1, 1999.) - 32440. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Cancellations [32440- 32440.] ( Article 4 added by Stats. 1955, Ch. 1842. )
If an amount was illegally determined, the board must certify the excess amount and authorize its cancellation. If the cancellation concerns more than $50,000, it must be public for at least 10 days after the determination becomes effective.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 8. Overpayments and Refunds [32401 - 32440] ( Chapter 8 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 4. Cancellations [32440- 32440.] ( Article 4 added by Stats. 1955, Ch. 1842. ) ## 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 excess of the amount legally due and the person against whom the determination was made, and shall authorize the cancellation of the amount upon the records of the board. Any cancellation by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (Amended by Stats. 2023, Ch. 511, Sec. 10. (SB 889) Effective January 1, 2024.) - 32451. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
The board must enforce this part and may make and enforce rules and regulations for administering it.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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 of this part. (Added by Stats. 1955, Ch. 1842.) - 32452. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
The board may require extra reports or schedules from certain alcoholic beverage-related persons, and those reports must be filed electronically and authenticated as prescribed by the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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 reports or schedules from alcoholic beverage licensees, common and private carriers, and other persons and prescribe the form, including verification, of the information to be given on, and the times for filing of, such additional, other, or supplemental reports or schedules. (b) Any reports or schedules required to be filed under this section shall be filed using electronic media. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (c) The failure or refusal of any person to render the reports required under this section is a misdemeanor. (Amended by Stats. 2024, Ch. 499, Sec. 54. (SB 1528) Effective January 1, 2025.) - 32452.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
When records are kept in liters, the equivalent wine gallons must be calculated using set conversion factors.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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 a conversion factor of 0.26417 for wine, and by a conversion factor of 0.264172 for distilled spirits. (Added by Stats. 1977, Ch. 921.) - 32453. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
The board may examine the books and records of people who sell, manufacture, warehouse, or transport alcoholic beverages when it considers the examination necessary to carry out this part.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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 deem necessary in carrying out the provisions of this part. (Added by Stats. 1955, Ch. 1842.) - 32454. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
The board may hire accountants, auditors, investigators, and other expert or clerical help when needed to enforce its powers and duties under this part.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 32454. The board may employ accountants, auditors, investigators and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part. (Added by Stats. 1955, Ch. 1842.) - 32455. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
The board and certain administrative staff must not disclose protected winegrower report information, except for two stated disclosures.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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 disclosed in any report from any winegrower pursuant to this part regarding the names of the purchasers and the amounts of individual sales of wines which the winegrower has exported from this state, or to permit the portion of any report or copy thereof which contains such information to be seen or examined by any person. This section does not prohibit the publication by the board of any winegrower’s total receipts from the export of wines from this state. Nothing in this section shall prevent the board from exchanging with officials of other states information concerning the interstate shipments of wine. (Added by Stats. 1965, Ch. 208.) - 32455.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
Tax return preparers generally may not disclose or use taxpayer information for any purpose other than preparing the return, unless the taxpayer consents or legal process requires it.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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, returns under Chapter 6 of this part, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution: (1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return. (2) Uses that information for any purpose other than to prepare, or assist in preparing, the return. (b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process. (Added by Stats. 2000, Ch. 1052, Sec. 36. Effective January 1, 2001.) - 32456. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
A certificate from the board or a board employee stating notice was given by mailing or personal service counts as prima facie evidence of that mailing or service.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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 facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination. (Added by Stats. 1974, Ch. 610.) - 32457. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
Information in the Vendor’s Report of Beer Shipments into California may be made public, despite Government Code Section 15619.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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. (Added by Stats. 1996, Ch. 1087, Sec. 47. Effective January 1, 1997.) - 32457.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
Winegrower return information filed on or after January 1, 2023 is generally public on request, but the board and others with administrative duties must not disclose certain names, addresses, or information covered by a disclosure prohibition.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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 schedules of a winegrower, filed on or after January 1, 2023, shall be made public upon request, including the names and addresses of all taxpayers filing a winegrower return. (b) It is unlawful for the board or any other person having an administrative duty under this part to disclose any of the following: (1) The names and addresses of any taxpayer that is a natural person. (2) Any information subject to a prohibition against disclosure pursuant to subdivision (c). (c) (1) A taxpayer may elect to prohibit the disclosure of any information contained in that taxpayer’s winegrower return and accompanying schedules. The board shall amend the winegrower return form to include a designated line or checkbox wherein the taxpayer may elect to prohibit disclosure of the information. (2) The board shall amend the winegrower return form to include information describing how the wine industry has historically used data in winegrower returns for market analysis and an explanation of the taxpayer’s right to elect to prohibit disclosure of information. This shall be conspicuously displayed within the electronic return form in a manner that allows it to be reviewed by the taxpayer prior to making the election. (Added by Stats. 2022, Ch. 702, Sec. 3. (SB 518) Effective January 1, 2023.) - 32457.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
Beer manufacturer return information is generally public on request, but some details can be withheld if disclosure is prohibited or the taxpayer elects nondisclosure.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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 schedules of a beer manufacturer, filed on or after January 1, 2024, shall be made public upon request, including the names and addresses of all taxpayers filing a beer manufacturer return. (b) It is unlawful for the board or any other person having an administrative duty under this part to disclose any of the following: (1) The names and addresses of any taxpayer that is a natural person. (2) Any information subject to a prohibition against disclosure pursuant to subdivision (c). (c) (1) A taxpayer may elect to prohibit the disclosure of any information contained in that taxpayer’s beer manufacturer return and accompanying schedules. The board shall amend the beer manufacturer return form to include a designated line or checkbox wherein the taxpayer may elect to prohibit disclosure of the information. (2) The board shall amend the beer manufacturer return form to include information describing how the beer industry has historically used data in beer manufacturer returns for market analysis and an explanation of the taxpayer’s right to elect to prohibit disclosure of information. This shall be conspicuously displayed within the electronic return form in a manner that allows it to be reviewed by the taxpayer prior to making the election. (Added by Stats. 2023, Ch. 214, Sec. 1. (SB 388) Effective January 1, 2024.) - 32458. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
The board decides which taxpayer accounts can join the managed audit program, and taxpayers do not have to participate.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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 auditing resources and the maximum effectiveness of the program. (b) A taxpayer is not required to participate in the managed audit program. (Added by Stats. 2014, Ch. 105, Sec. 16. (AB 2009) Effective January 1, 2015.) - 32458.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets four listed criteria.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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 few or no statutory exemptions. (b) The taxpayer’s business involves a single or a small number of clearly defined taxability issues. (c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program. (d) The taxpayer has the resources to comply with the managed audit instructions provided by the board. (Added by Stats. 2014, Ch. 105, Sec. 17. (AB 2009) Effective January 1, 2015.) - 32458.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
If the board selects a taxpayer’s account for a managed audit, the board must identify the audit terms and the taxpayer must review its books and records and provide the relevant computations and records to the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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 period covered by the managed audit. (B) The types of transactions covered by the managed audit. (C) The specific procedures that the taxpayer is to follow in determining any liability. (D) The records to be reviewed by the taxpayer. (E) The manner in which the types of transactions are to be scheduled for review. (F) The time period for completion of the managed audit. (G) The time period for the payment of the liability and interest. (H) Any other criteria that the board may require for completion of the managed audit. (2) The taxpayer shall: (A) Examine its books and records to determine if it has any unreported tax liability for the audit period. (B) Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A). (b) The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct. (Added by Stats. 2014, Ch. 105, Sec. 18. (AB 2009) Effective January 1, 2015.) - 32458.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
This section says the article does not limit the board’s authority to examine a taxpayer’s books and records under Section 32453.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 32458.3. Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 32453. (Added by Stats. 2014, Ch. 105, Sec. 19. (AB 2009) Effective January 1, 2015.) - 32458.4. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. )
After a managed audit is completed and verified by the board, unpaid liability interest is computed at half the usual rate. Payment must be made within the time period set by the board. If the managed audit requirements are not met, the board may examine the taxpayer’s records.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 1. Administration [32451 - 32458.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) ## 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 otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board under law. (Added by Stats. 2014, Ch. 105, Sec. 20. (AB 2009) Effective January 1, 2015.) - 32460. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
The board must administer this article, and the article applies to this part unless the context indicates otherwise.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 32460. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.) - 32461. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
The board must create a Taxpayers’ Rights Advocate position, and the advocate or designee must handle taxpayer complaints, may stay certain actions causing irreparable loss, and reports to the board’s executive officer.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay. (b) The advocate shall report directly to the executive officer of the board. (Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.) - 32462. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
The board must run an education and information program for newly registered taxpayers and audit/compliance staff, and the program must include written communications, seminars, revised materials, and continuing education. Electronic media used under this section may not use the voice, picture, or name of board members or the Controller.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall include all of the following: (1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities. (2) Participation in seminars and similar programs organized by federal, state, and local agencies. (3) Revision of taxpayer educational materials currently produced by the board that explain the most common areas of taxpayer nonconformance in simplified terms. (4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration. (c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller. (Amended by Stats. 1999, Ch. 929, Sec. 25. Effective January 1, 2000.) - 32463. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
The board must hold an annual hearing before the full board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 32463. The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Alcoholic Beverage Tax Law which may further improve voluntary compliance and the relationship between taxpayers and government. (Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.) - 32464. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
The board must prepare and publish simple, nontechnical statements explaining procedures, remedies, and the rights and obligations of the board and taxpayers.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 32464. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers. (Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.) - 32465. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
The board must certify in its annual report that revenue collected or assessed is not used to evaluate individual officers or employees or to set or suggest production quotas or goals, except for accounts receivable.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable. (b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a). (c) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time. (Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.) - 32466. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
The board must create and run a program to evaluate employees’ or officers’ performance in taxpayer contacts, and coordinate it with the Taxpayers’ Rights Advocate.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.) - 32467. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
The board must work with the Taxpayers’ Rights Advocate and other interested taxpayer-oriented groups to create a plan to speed up resolution of redetermination petitions and refund claims.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases that take more time than the appropriate standard timeframe. (Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.) - 32468. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
The board must run appeal review conferences at reasonable, taxpayer-convenient times and places, tell the taxpayer about attendance rights, and limit recording to cases where prior notice is given.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 32468. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer. (b) The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording. (c) The taxpayer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent. (Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.) - 32469. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
A taxpayer may be reimbursed for reasonable fees and expenses for a hearing before the board if the taxpayer files a claim within one year after the board’s decision becomes final and the board finds the staff acted unreasonably.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 are met: (1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final. (2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable. (3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion. (b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified. (c) The amount of reimbursed fees and expenses shall be limited to the following: (1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund. (2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was unreasonable. (d) Any proposed award by the board pursuant to subdivision (a) shall be available as a public record for at least 10 days prior to the effective date of the award. (e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000. (Amended by Stats. 2000, Ch. 1052, Sec. 37. Effective January 1, 2001.) - 32470. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
Board officers and employees may not knowingly use investigations or surveillance for nontax-administration purposes, with stated exceptions.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment. (c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities. (d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include alcoholic beverage tax violations. (e) For the purposes of this section: (1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency. (2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants. (Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.) - 32471. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
This section sets procedures for settling disputed civil tax matters, including board review, Attorney General review, confidentiality, and public-record requirements for larger settlements.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 section with respect to civil tax matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable evaluation of the costs and risks associated with litigation of these matters. (b) (1) Except as provided in paragraph (3) and subject to paragraph (2), the executive director or chief counsel, if authorized by the executive director, of the board may recommend to the State Board of Equalization, itself, a settlement of any civil tax matter in dispute. (2) No recommendation of settlement shall be submitted to the board, itself, unless and until that recommendation has been submitted by the executive director or chief counsel to the Attorney General. Within 30 days of receiving that recommendation, the Attorney General shall review the recommendation and advise, in writing, the executive director or chief counsel of the board of his or her conclusions as to whether the recommendation is reasonable from an overall perspective. The executive director or chief counsel shall, with each recommendation of settlement submitted to the board, itself, also submit the Attorney General’s written conclusions obtained pursuant to this paragraph. (3) A settlement of any civil tax matter in dispute involving a reduction of tax or penalties in settlement, the total of which reduction of tax and penalties in settlement does not exceed five thousand dollars ($5,000), may be approved by the executive director and chief counsel, jointly. The executive director shall notify the board, itself, of any settlement approved pursuant to this paragraph. (c) Whenever a reduction of tax, or penalties, or total tax and penalties in settlement in excess of five hundred dollars ($500) is approved pursuant to this section, there shall be placed on file, for at least one year, in the office of the executive director of the board a public record with respect to that settlement. The public record shall include all of the following information: (1) The name or names of the taxpayers who are parties to the settlement. (2) The total amount in dispute. (3) The amount agreed to pursuant to the settlement. (4) A summary of the reasons why the settlement is in the best interests of the State of California. (5) For any settlement approved by the board, itself, the Attorney General’s conclusion as to whether the recommendation of settlement was reasonable from an overall perspective. The public record shall not include any information that relates to any trade secret, patent, process, style of work, apparatus, business secret, or organizational structure that, if disclosed, would adversely affect the taxpayer or the national defense. (d) The members of the State Board of Equalization shall not participate in the settlement of tax matters pursuant to this section, except as provided in subdivision (e). (e) (1) Any recommendation for settlement shall be approved or disapproved by the board, itself, within 45 days of the submission of that recommendation to the board. Any recommendation for settlement that is not either approved or disapproved by the board, itself, within 45 days of the submission of that recommendation shall be deemed approved. Upon approval of a recommendation for settlement, the matter shall be referred back to the executive director or chief counsel in accordance with the decision of the board. (2) Disapproval of a recommendation for settlement shall be made only by a majority vote of the board. Where the board disapproves a recommendation for settlement, the matter shall be remanded to board staff for further negotiation, and may be resubmitted to the board, in the same manner and subject to the same requirements as the initial submission, at the discretion of the executive director or chief counsel. (f) All settlements entered into pursuant to this section shall be final and nonappealable, except upon a showing of fraud or misrepresentation with respect to a material fact. (g) Any proceedings undertaken by the board itself pursuant to a settlement as described in this section shall be conducted in a closed session or sessions. Except as provided in subdivision (c), any settlement considered or entered into pursuant to this section shall constitute confidential tax information for purposes of Section 32455. (h) This section shall apply only to civil tax matters in dispute on or after the effective date of the act adding this subdivision. (i) The Legislature finds that it is essential for fiscal purposes that the settlement program authorized by this section be expeditiously implemented. Accordingly, Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any determination, rule, notice, or guideline established or issued by the board in implementing and administering the settlement program authorized by this section. (Amended by Stats. 2006, Ch. 364, Sec. 12. Effective January 1, 2007.) - 32472. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
The State Board of Equalization must release a levy or notice to withhold if selling the property would cost more than the liability. The Taxpayers’ Rights Advocate may also release a levy or return up to $2,300 within 90 days if the levy threatens the taxpayer’s or family’s health or welfare.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rights Advocate may order the release of any levy or notice to withhold issued pursuant to this part or, within 90 days from the receipt of funds pursuant to a levy or notice to withhold, order the return of any amount up to two thousand three hundred dollars ($2,300) of moneys received, upon his or her finding that the levy or notice to withhold threatens the health or welfare of the taxpayer or his or her spouse and dependents or family. (B) The amount the Taxpayers’ Rights Advocate may return to each taxpayer subject to a levy or notice to withhold, is limited to two thousand three hundred dollars ($2,300), or the adjusted amount as specified in paragraph (2), in any monthly period. (C) The Taxpayers’ Rights Advocate may order amounts returned in the case of a seizure of property as a result of a jeopardy determination, subject to the amounts set or adjusted pursuant to this section and if the ultimate collection of the amount due is no longer in jeopardy. (2) (A) The State Board of Equalization shall adjust the two-thousand-three-hundred-dollar ($2,300) amount specified in paragraph (1) as follows: (i) On or before March 1, 2016, and on or before March 1 each year thereafter, the State Board of Equalization shall multiply the amount applicable for the current fiscal year by the inflation factor adjustment calculated based on the percentage change in the Consumer Price Index, as recorded by the California Department of Industrial Relations for the most recent year available, and the formula set forth in paragraph (2) of subdivision (h) of Section 17041. The resulting amount will be the applicable amount for the succeeding fiscal year only when the applicable amount computed is equal to or exceeds a new operative threshold, as defined in subparagraph (B). (ii) When the applicable amount equals or exceeds an operative threshold specified in subparagraph (B), the resulting applicable amount, rounded to the nearest multiple of one hundred dollars ($100), shall be operative for purposes of paragraph (1) beginning July 1 of the succeeding fiscal year. (B) For purposes of this paragraph, “operative threshold” means an amount that exceeds by at least one hundred dollars ($100) the greater of either the amount specified in paragraph (1) or the amount computed pursuant to subparagraph (A) as the operative adjustment to the amount specified in paragraph (1). (c) The State Board of Equalization shall not sell any seized property until it has first notified the taxpayer in writing of the 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. (d) Except as provided in subparagraph (C) of paragraph (1) of subdivision (b), this section shall not apply to the seizure of any property as a result of a jeopardy determination. (Amended by Stats. 2018, Ch. 181, Sec. 4. (SB 1507) Effective January 1, 2019.) - 32472.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
If levied property is not needed to protect tax collection, the board must return the property or sale proceeds to the taxpayer when the listed conditions are met.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 the sale of the property shall be returned to the taxpayer if the board determines any one of the following: (1) The levy on the property was not in accordance with the law. (2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 32389 to satisfy the tax liability for which the levy was imposed, unless that or another agreement allows for the levy. (3) The return of the property will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer. (b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 32474. (Added by Stats. 1999, Ch. 929, Sec. 27. Effective January 1, 2000.) - 32473. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
Exemptions from levy must be adjusted for debt collection purposes to reflect changes in the California Consumer Price Index when the change is more than 5 percent above any previous adjustment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment. (Amended by Stats. 1993, Ch. 589, Sec. 162. Effective January 1, 1994.) - 32474. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
A taxpayer may file a claim with the board to be reimbursed for certain bank and third-party check charges caused by an erroneous board action.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied: (1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error. (2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the taxpayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the board for reasonable cause. (b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the taxpayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim. (Amended by Stats. 2013, Ch. 253, Sec. 4. (SB 442) Effective January 1, 2014.) - 32475. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
The board must give the taxpayer advance notice before filing or recording certain liens, and it must also send release notices when a lien was filed in error.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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) of Division 7 of Title 1 of the Government Code, the board shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the board for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent. (b) The preliminary notice required by this section shall not apply to jeopardy determinations issued under Article 5 (commencing with Section 32311) of Chapter 6. (c) If the board determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the board shall immediately issue a release of lien to the taxpayer and the entity recording the lien. (d) When the board releases a lien erroneously filed, notice of that fact shall be mailed to the taxpayer and, upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed. (e) The board may release or subordinate a lien if the board determines that the release or subordination will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer. (Amended by Stats. 2006, Ch. 538, Sec. 629. Effective January 1, 2007.) - 32476. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. )
A taxpayer injured by a board officer or employee’s reckless disregard of published procedures may sue the State for damages in superior court.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 9. Administration [32451 - 32476] ( Chapter 9 added by Stats. 1955, Ch. 1842. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) ## 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 action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following: (1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions. (2) Reasonable litigation costs including any of the following: (A) Reasonable court costs. (B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following: (i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California. (ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case. (iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate. (c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages. (d) Whenever it appears to the court that the taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part. (Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.) - 325. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )
If a map has been adopted as an official map under the referenced Government Code provision, land may be described by numbers or letters shown on that map.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 325. When a map has been adopted as an official map under Division 3 (commencing with Section 66499.50) of Title 7 of the Government Code, land may be described by numbers or letters as shown on the official map. (Amended by Stats. 1978, Ch. 1112.) - 32501. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 10. Disposition of Proceeds [32501 - 32502] ( Chapter 10 added by Stats. 1955, Ch. 1842. )
Taxes, interest, penalties, and other required amounts under this part must be paid to the board, and the board must forward the payments to the State Treasurer for deposit in the State Treasury credit of the Alcohol Beverage Control Fund.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 10. Disposition of Proceeds [32501 - 32502] ( Chapter 10 added by Stats. 1955, Ch. 1842. ) ## 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 remittances payable to the State Board of Equalization of the State of California. The board shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the Alcohol Beverage Control Fund. (Added by Stats. 1955, Ch. 1842.) - 32502. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 10. Disposition of Proceeds [32501 - 32502] ( Chapter 10 added by Stats. 1955, Ch. 1842. )
The Controller may order money from the fund to be used for refunds under this part or transferred to the State General Fund.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 10. Disposition of Proceeds [32501 - 32502] ( Chapter 10 added by Stats. 1955, Ch. 1842. ) ## 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. (Added by Stats. 1955, Ch. 1842.) - 32551. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. )
A person who knowingly files a false tax return, blocks inspection, fails to keep or preserve required books, or tampers with sales records commits a misdemeanor and can be fined or jailed.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. ) ## 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 make any inspection or examination for which provision is made in this part, or who fails to keep books of account as prescribed by the board, or who fails to preserve such books for the inspection of the board for such time as the board deems necessary, or who alters, cancels, or obliterates entries in such books of account for the purpose of falsifying the records of sales of alcoholic beverages made under this part, is guilty of a misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000), or by imprisonment in the county jail for not less than one month nor more than six months, or by both such fine and imprisonment. (Added by Stats. 1955, Ch. 1842.) - 32552. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. )
Anyone who wilfully evades or tries to evade payment of the excise tax under this part commits a felony.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. ) ## 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. (Added by Stats. 1955, Ch. 1842.) - 32553. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. )
A person must not divert, or conspire to divert, tax-free alcohol, distilled spirits, or wine to beverage use.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. ) ## 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, professions, or industries is guilty of a felony. (Added by Stats. 1955, Ch. 1842.) - 32554. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. )
A person convicted of a violation of this part, when no other penalty is specified, is guilty of a misdemeanor and may be fined up to $1,000, jailed up to six months, or both.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. ) ## 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 part is guilty of a misdemeanor and shall be punished by a fine of not more than one thousand dollars ($1,000) or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment. (Amended by Stats. 1983, Ch. 1092, Sec. 374. Effective September 27, 1983. Operative January 1, 1984, by Sec. 427 of Ch. 1092.) - 32555. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. )
A person convicted of a felony for violating this part faces a penalty unless another punishment is specifically provided: a fine of up to $10,000, imprisonment, or both.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. ) ## 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 part shall be punished by a fine of not more than ten thousand dollars ($10,000) or by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code, or by both such fine and imprisonment. (Amended by Stats. 2011, Ch. 15, Sec. 578. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.) - 32556. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. )
A prosecution for a violation of this part must be started within the stated time limit.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. ) ## 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 two years after the violation is discovered, whichever is later. (Amended by Stats. 1986, Ch. 1361, Sec. 36.) - 32557. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. )
A person may not knowingly possess, store, keep, retain for sale, sell, or offer to sell alcoholic beverage containers with a tax value over $500 if the taxes due under this part have not been paid; doing so is a misdemeanor.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557] ( Part 14 added by Stats. 1955, Ch. 1842. ) ## CHAPTER 11. Violations [32551 - 32557] ( Chapter 11 added by Stats. 1955, Ch. 1842. ) ## 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 beverage with a tax value greater than five hundred dollars ($500) where the taxes imposed under this part have not been paid is guilty of a misdemeanor. (Added by Stats. 1996, Ch. 1087, Sec. 47.5. Effective January 1, 1997.) - 326. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )
A land parcel may be described by reference to a furnished non-official map if the map clearly identifies the land and is properly identified and filed with the assessor or board.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 326. Whenever a map, other than an official map, has been furnished by the owner, claimant, or user of land, and it contains sufficient information clearly to identify the land, and it is properly identified by and filed with the assessor or the board, the land may be described by reference to this map. (Enacted by Stats. 1939, Ch. 154.) - 327. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )
If the county has a complete, accurate map, the assessor may number or reletter parcels and update map pages, and land may be described by reference to that map subject to the filing limitation.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 327. Where any county or county officer possesses a complete, accurate map of any land in the county, or whenever such a complete, accurate map has been made in compliance with Sections 27556 to 27560, inclusive, of the Government Code, the assessor may number or letter the parcels in a manner approved by the board of supervisors. The assessor may renumber or reletter the parcels or prepare new map pages for any portion of such map to show combinations or divisions of parcels in a manner approved by the board of supervisors, so long as an inspection of such map will readily disclose precisely what land is covered by any particular parcel number or letter in the current or any prior fiscal year. This map or copy shall at all times be publicly displayed in the office of the assessor. Land may be described by a reference to this map except that land shall not be described in any deed or conveyance by a reference to any such map unless such map has been filed for record in the office of the county recorder of the county in which such land is located. All such maps in the possession of county assessors on August 27, 1937, and used for assessment purposes only, are deemed to have been numbered or lettered and approved properly. (Amended by Stats. 2023, Ch. 131, Sec. 204. (AB 1754) Effective January 1, 2024.) - 327.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )
A county board of supervisors may adopt local action requiring anyone who records a digital subdivision map with the county recorder to also file a duplicate digital copy with the county assessor.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 327.1. The board of supervisors of any county may enact, by a majority vote of its membership, an ordinance, resolution, or board order that requires any party that records a digital subdivision map with the county recorder to also file a duplicate digital copy of that map with the county assessor. (Amended by Stats. 2004, Ch. 194, Sec. 3. Effective January 1, 2005.) - 327.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )
The assessor must not assign parcel numbers or create a separate assessment or valuation to split an existing residential structure into a subdivision until the required subdivision or parcel map has been recorded.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 327.5. Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation to divide any existing residential structure into a subdivision, as defined in Section 66424 of the Government Code, until a subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code has been recorded as required by law. If the requirement for a parcel map is waived pursuant to subdivision (b) of Section 66428 of the Government Code, then the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation, unless the applicant provides a copy of the finding made by the legislative body or advisory agency, as required by that subdivision. (Added by Stats. 2005, Ch. 281, Sec. 1. Effective January 1, 2006.) - 328. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. )
Land may be described by metes and bounds or another description that identifies it, and the description should give the locality and an estimate of the number of acres.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 2. Legal Description of Lands for Assessment Purposes [321 - 328] ( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ## 328. Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres. (Amended by Stats. 1974, Ch. 311.) - 33. Verify source ↗
## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. )
Certain human blood products and human body parts held in a bank for medical purposes are exempt from taxation.
## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 33. Human whole blood, plasma, blood products, and blood derivatives, or any human body parts held in a bank for medical purposes, shall be exempt from taxation for any purpose. (Added by Stats. 1965, Ch. 930.) - 3351. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [3351 - 3353] ( Article 1 enacted by Stats. 1939, Ch. 154. )
The tax collector must publish a notice of impending default by June 8 each year, with certain property exclusions and a narrower rule if reminder and redemption notices were sent.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [3351 - 3353] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 3351. (a) Annually, on or before June 8, the tax collector shall publish a notice of impending default for failure to pay taxes on real property, except tax-defaulted property and possessory interests, the taxes, assessments, penalties, and costs on which will have not been fully paid by the close of business on June 30, or the next business day if June 30 falls on a Saturday, Sunday, or a legal holiday. (b) If the tax collector sends reminder notices prior to the close of the fiscal year and annually sends a redemption notice of prior year due taxes, the notice required by subdivision (a) shall only include properties that have been tax-delinquent for three or more years and for which the latest reminder notice or redemption notice was returned to the tax collector as undeliverable. (Amended by Stats. 2004, Ch. 407, Sec. 6. Effective January 1, 2005.) - 3352. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [3351 - 3353] ( Article 1 enacted by Stats. 1939, Ch. 154. )
The notice must be an affidavit and must state certain facts about tax default, redemption, sale, and publication timing.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [3351 - 3353] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 3352. The notice shall be in the form of an affidavit and shall show: (a) That unless paid, the amount due shall be in default. (b) The time at which the default will occur by operation of law. (c) The fact that if tax defaulted, the real property may be redeemed by the payment of the amount of defaulted taxes together with such additional penalties and fees as prescribed by law, or that the real property may be redeemed under an installment plan of redemption. (d) The fact that tax-defaulted real property will be subsequently sold in satisfaction of the tax lien unless that property is redeemed or an installment plan of redemption is initiated and maintained. (e) The fact that a publication of a detailed listing of all real property which is tax defaulted will be initiated on or before September 8th, unless that property is sooner redeemed. (Amended by Stats. 1984, Ch. 988, Sec. 11. Effective September 11, 1984.) - 3353. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [3351 - 3353] ( Article 1 enacted by Stats. 1939, Ch. 154. )
County publication must be done under Government Code Section 6063, or by posting in three public places if there is no newspaper of general circulation in the county.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [3351 - 3353] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 3353. Publication shall be made pursuant to Section 6063 of the Government Code in the county. If no newspaper of general circulation is published in the county, the publication shall be made by posting in three public places in the county. The cost of publication shall be at no more than the rate fixed by the board of supervisors for other county advertising. (Amended by Stats. 1967, Ch. 894.) - 3361. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Deeds to the State [3361 - 3366] ( Article 1.5 added by Stats. 1967, Ch. 894. )
Each year, the tax collector must publish a notice of power and intent to sell tax-defaulted property by June 8.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Deeds to the State [3361 - 3366] ( Article 1.5 added by Stats. 1967, Ch. 894. ) ## 3361. Annually, on or before June 8th, the tax collector shall publish a notice of power and intent to sell all property that will be tax defaulted for one of the following: (a) Five years or more on the date specified. (b) Three or more years on the date specified in the case of residential real property that could serve the public benefit by providing housing or services directly related to low-income persons, for which a request has been made by a city, county, city and county, or nonprofit organization, pursuant to Section 3692.4, to offer that property at the next scheduled public auction. (c) Three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, on the date specified. (Amended by Stats. 2004, Ch. 944, Sec. 1.5. Effective January 1, 2005.) - 3362. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Deeds to the State [3361 - 3366] ( Article 1.5 added by Stats. 1967, Ch. 894. )
The published delinquent-tax sale notice must include specified details, including dates, redemption timing, sale status, redemption information, property details, and redemption amount.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Deeds to the State [3361 - 3366] ( Article 1.5 added by Stats. 1967, Ch. 894. ) ## 3362. The published notice shall show: (a) The date of the notice. (b) (1) That on July 1, five years or more will have elapsed since the property became tax defaulted; or (2) That, on July 1, three years or more in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county will have elapsed since the property became tax defaulted; or (3) That, on July 1, in the case of real property that could serve the public benefit by providing housing or services directly related to low-income persons, three years or more have elapsed, and a request has been made by a city, county, city and county, or nonprofit organization, pursuant to Section 3692.4, to offer that property at the next scheduled public auction. (c) That, unless sooner redeemed or an installment plan of redemption is initiated, the property will be sold. (d) That the power to sell for nonpayment of taxes arises if the property remains tax defaulted at 12:01 a.m. on July 1. (e) That if the property is sold for nonpayment of taxes the right of redemption will terminate. (f) The official who will furnish all information concerning redemption. (g) The fiscal year for which the defaulted taxes were levied. (h) A description of the property. The assessments contained in this notice shall be numbered in ascending numerical order. (i) The amount necessary to redeem the property as of the date specified in the publication opposite the description of the property. (j) The name of the assessee on the current roll. (k) The street address of the property, if any, shown on the county assessment records. (Amended by Stats. 2007, Ch. 340, Sec. 5. Effective January 1, 2008.) - 3363. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Deeds to the State [3361 - 3366] ( Article 1.5 added by Stats. 1967, Ch. 894. )
This section says county publication must follow Government Code Section 6063, unless Article 1.8 applies, and if there is no newspaper of general circulation in the county, posting in three public places is required instead.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Deeds to the State [3361 - 3366] ( Article 1.5 added by Stats. 1967, Ch. 894. ) ## 3363. Except as provided in Article 1.8 (commencing with Section 3381) of this chapter, the publication shall be made pursuant to Section 6063 of the Government Code in the county. If no newspaper of general circulation is published in the county, the publication shall be made by posting in three public places in the county. The cost of publication shall be at no more than the rate fixed by the board of supervisors for other county advertising. (Added by Stats. 1967, Ch. 894.) - 3364. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Deeds to the State [3361 - 3366] ( Article 1.5 added by Stats. 1967, Ch. 894. )
The tax collector must file a copy of the publication and an affidavit with the county recorder immediately after publication is completed. The county recorder may destroy those publications and affidavits after they have been on file for more than seven years.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Deeds to the State [3361 - 3366] ( Article 1.5 added by Stats. 1967, Ch. 894. ) ## 3364. Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached affidavit. This affidavit is prima facie evidence of the facts stated. The affidavit shall show: (a) That it is affixed to a true copy of the publication. (b) The manner of publication. (c) If the publication was in a newspaper, its name and place of publication and the date of each appearance. (d) If not published in a newspaper, the places of posting. The county recorder may destroy such publications and affidavits that have been on file in his office for more than seven years. (Amended by Stats. 1973, Ch. 370.) - 3365. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Deeds to the State [3361 - 3366] ( Article 1.5 added by Stats. 1967, Ch. 894. )
The tax collector must mail a notice of default and power to sell to the last assessee within a specific pre-July 1 window and must make a reasonable effort to find the assessee’s address.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Deeds to the State [3361 - 3366] ( Article 1.5 added by Stats. 1967, Ch. 894. ) ## 3365. (a) After the first publication of the notice and not less than 21 days nor more than 35 days before July 1, the tax collector shall send by registered mail to the last assessee of the tax-defaulted property at his or her last known address a notice of default and power to sell the property for nonpayment of taxes. The tax collector shall make a reasonable effort to ascertain the address of the last assessee of the tax-defaulted property, including, but not limited to, an examination of the assessment of this property on the rolls beginning with the year of delinquency to and including that of the last equalized roll, an examination of the most recent telephone books in the county in which the tax-defaulted property is located, and an examination of the telephone book covering the area of the last known address of the last assessee. (b) Any failure of the tax collector to make a reasonable effort to ascertain the address of the last assessee as required by this section shall not affect the validity of any subsequent sale to satisfy the lien of unpaid taxes. (c) If the property subject to the notice required by this section is the subject of a bankruptcy proceeding, the notice shall constitute a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code. (Amended by Stats. 2018, Ch. 119, Sec. 1. (SB 1506) Effective January 1, 2019.) - 3366. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Deeds to the State [3361 - 3366] ( Article 1.5 added by Stats. 1967, Ch. 894. )
A mailed notice must include the same information as the published notice required by Section 3362, and the published notice may be mailed instead of sending a separate notice.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.5. Deeds to the State [3361 - 3366] ( Article 1.5 added by Stats. 1967, Ch. 894. ) ## 3366. The mailed notice shall show the same information required for the published notice in Section 3362. A copy of the published notice may be mailed in lieu of a separate notice. (Amended by Stats. 1984, Ch. 988, Sec. 15. Effective September 11, 1984.) - 3371. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Published Delinquent List [3371 - 3376] ( Article 1.7 added by Stats. 1967, Ch. 894. )
The tax collector must publish a delinquent-property affidavit and list every year by September 8, with some counties using a later year-after-default timing rule; a narrower publishing rule applies if reminder and redemption notices were sent.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Published Delinquent List [3371 - 3376] ( Article 1.7 added by Stats. 1967, Ch. 894. ) ## 3371. (a) Annually, on or before September 8, the tax collector shall publish the affidavit that the real property on which the taxes, assessments, penalties, and costs had not been fully paid are in default, together with a list of all that real property. However, in any county that mails delinquent notices to the assessees of record before June 30, the tax collector shall publish the affidavit and list of all that real property on or before September 8 of the year following the date of default. (b) If the tax collector sends reminder notices prior to the close of the fiscal year and annually sends a redemption notice of prior year due taxes, the delinquent notice described in subdivision (a) may be published only for those properties that have been tax-delinquent for three or more years and for which the latest reminder notice or redemption notice was returned to the tax collector as undeliverable. (Amended by Stats. 2003, Ch. 199, Sec. 5. Effective January 1, 2004.) - 3372. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Published Delinquent List [3371 - 3376] ( Article 1.7 added by Stats. 1967, Ch. 894. )
The notice must include specified tax-default information about each tax-defaulted property, and redeemed property information may be left out of the publication.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Published Delinquent List [3371 - 3376] ( Article 1.7 added by Stats. 1967, Ch. 894. ) ## 3372. The notice shall show: (a) The affidavit of tax default. (b) The fact that the real property may be redeemed by the payment of the amount of defaulted taxes together with those additional penalties and fees as prescribed by law, or that the real property may be redeemed under an installment plan of redemption. (c) The official who will furnish all information concerning redemption. (d) The following information relating to each assessment of tax-defaulted property: (1) The name of the assessee, and where there is more than one valuation the name of the assessee need be listed only once. For the purposes of this section, the name of the assessee may be the name of the assessee as shown on the current roll. (2) The description of the property. (3) The total amount necessary to redeem the property as of the date specified in the publication. This information required to be published is the “published delinquent list.” If any tax-defaulted property is redeemed, the information relating to the property may be omitted from any publication. (Amended by Stats. 2007, Ch. 340, Sec. 6. Effective January 1, 2008.) - 3373. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Published Delinquent List [3371 - 3376] ( Article 1.7 added by Stats. 1967, Ch. 894. )
The delinquent list and notice of sale must be published under Government Code Section 6063, unless Article 1.8 applies; if there is no general-circulation newspaper in the county, posting in three public places is used instead, and publication costs cannot exceed the county advertising rate set by the board of supervisors.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Published Delinquent List [3371 - 3376] ( Article 1.7 added by Stats. 1967, Ch. 894. ) ## 3373. Except as provided in Article 1.8 (commencing with Section 3381), the publication shall be made pursuant to Section 6063 of the Government Code in the county. If no newspaper of general circulation is published in the county, the publication shall be made by posting in three public places in the county. The cost of publication shall be at no more than the rate fixed by the board of supervisors for other county advertising. (Added by Stats. 1967, Ch. 894.) - 3374. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Published Delinquent List [3371 - 3376] ( Article 1.7 added by Stats. 1967, Ch. 894. )
The tax collector must file the publication and an affidavit with the county recorder right after publication is completed. The county recorder may destroy those filed materials after they have been on file for more than seven years.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Published Delinquent List [3371 - 3376] ( Article 1.7 added by Stats. 1967, Ch. 894. ) ## 3374. Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached affidavit. This affidavit is prima facie evidence of the facts stated. The affidavit shall show: (a) That it is affixed to a true copy of the publication. (b) The manner of publication. (c) If the publication was in a newspaper, its name and place of publication and the date of each appearance. (d) If not published in a newspaper, the places of posting. The county recorder may destroy such publications and affidavits that have been on file in the recorder’s office for more than seven years. (Amended by Stats. 1975, Ch. 155.) - 3375. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Published Delinquent List [3371 - 3376] ( Article 1.7 added by Stats. 1967, Ch. 894. )
The county tax collector or assessor must notify the Controller within 60 days about certain property tied to a Notice of Lien for Postponed Property Taxes.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Published Delinquent List [3371 - 3376] ( Article 1.7 added by Stats. 1967, Ch. 894. ) ## 3375. The county tax collector or assessor, whichever is applicable, shall notify the Controller within 60 days, in the manner as the Controller shall direct, of all property subject to a “Notice of Lien for Postponed Property Taxes” recorded pursuant to Section 16182 of the Government Code and for which notice of any of the following has been expeditiously processed: (a) Becomes tax defaulted subsequent to the date of entry on the secured roll of the information required by subdivision (a) of Section 2514; or (b) The claimant of which transfers ownership or changes his or her mailing address, and the property is a residential property; or (c) The claimant of which has been determined to be deceased. (Amended by Stats. 2014, Ch. 703, Sec. 19. (AB 2231) Effective September 28, 2014.) - 3376. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Published Delinquent List [3371 - 3376] ( Article 1.7 added by Stats. 1967, Ch. 894. )
The Controller must give the tax collector requested information needed to prepare and enforce certain property sales, and the tax collector or a designee must certify why it is needed.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.7. Published Delinquent List [3371 - 3376] ( Article 1.7 added by Stats. 1967, Ch. 894. ) ## 3376. (a) Upon request of the tax collector, the Controller shall provide to the tax collector information that is required for the preparation and enforcement of the sale of property under Part 6 (commencing with Section 3351) of Division 1. This information may include social security numbers. (b) The tax collector or his or her designee shall certify, under penalty of perjury, to the Controller, that the information requested pursuant to subdivision (a) is required for the purposes specified in subdivision (a). (c) Any information provided to the tax collector pursuant subdivision (a) is not a public record and is not open to public inspection. (d) In the event of a tax-defaulted property sale, the tax collector or assessor shall include the outstanding balance of the property tax postponement loan in the minimum bid. Should the property fail to receive the minimum bid, and the minimum bid is reduced, all moneys paid to the Controller’s office and county tax collector shall be a proportionate allocation of the total moneys owed. (Added by Stats. 2014, Ch. 703, Sec. 20. (AB 2231) Effective September 28, 2014.) - 3381. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.8. Alternative Method of Publication [3381 - 3385] ( Article 1.8 added by Stats. 1967, Ch. 894. )
This section lets the tax collector, or the board of supervisors in a chartered county, require publication of certain delinquent tax sale notices and sets how that publication must be done.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.8. Alternative Method of Publication [3381 - 3385] ( Article 1.8 added by Stats. 1967, Ch. 894. ) ## 3381. (a) In each county where the tax collector or, if the county is a chartered county, the board of supervisors determines that the public interest, convenience and necessity require the local publication of the delinquent list required by Section 3371, or the published notice of power and intent to sell required by Section 3361, in order to afford adequate notice, all items required to be published shall be published as provided in this article. (b) After the determination, the tax collector or, if the county is a chartered county, the board of supervisors shall divide and distribute the items to be published and cause the same to be published either within (1) the municipal corporations, (2) the elementary, high school, or junior college districts, (3) the supervisorial districts, (4) public notice districts described in Chapter 1.1 (commencing with Section 6080) of Division 7 of Title 1 of the Government Code, (5) tax districts, areas included in map books, or tax code areas, or (6) by any annexation or annexations of same, or any combination of same, or any combination of those districts, annexations, areas included in map books, and tax code areas, within the county as they shall determine most likely to afford adequate notice to owners of the property. (c) Except as provided in this article, the publication shall be in the same manner as provided in Article 1.7 (commencing with Section 3371). (d) The publication provided for in this article shall be made once a week for two successive weeks in a newspaper or newspapers of general circulation. The publication shall be made in a newspaper published not less frequently than once a week. (Amended by Stats. 2016, Ch. 703, Sec. 20. (AB 2881) Effective January 1, 2017.) - 3382. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.8. Alternative Method of Publication [3381 - 3385] ( Article 1.8 added by Stats. 1967, Ch. 894. )
Each year, the board of supervisors must contract for publication of the delinquent list or notice of power and intent to sell, and set the publication rate.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.8. Alternative Method of Publication [3381 - 3385] ( Article 1.8 added by Stats. 1967, Ch. 894. ) ## 3382. Annually, the board of supervisors shall let the contracts for publication of the published delinquent list, or the published notice of power and intent to sell, and shall determine the rate to be paid for those publications or any portions thereof. The publication rate shall be based on a common denominator of measurement for all newspapers and may be graduated according to circulation. (Amended by Stats. 1985, Ch. 316, Sec. 22.) - 3383. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.8. Alternative Method of Publication [3381 - 3385] ( Article 1.8 added by Stats. 1967, Ch. 894. )
Publication contracts must include the proper part of the published list and any other items for that part that law requires to be published.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.8. Alternative Method of Publication [3381 - 3385] ( Article 1.8 added by Stats. 1967, Ch. 894. ) ## 3383. The contracts for the publications shall include the publication of the proper portion of the published list and all other items relating to that portion of the published list required by law to be published. (Added by Stats. 1967, Ch. 894.) - 3384. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.8. Alternative Method of Publication [3381 - 3385] ( Article 1.8 added by Stats. 1967, Ch. 894. )
The board of supervisors may order that each assessee on the published delinquent list be mailed a copy of the delinquent items.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.8. Alternative Method of Publication [3381 - 3385] ( Article 1.8 added by Stats. 1967, Ch. 894. ) ## 3384. The board of supervisors may provide by order for mailing to each assessee on the published delinquent list a copy of the items delinquent assessed to him and, if so ordered, the copy shall be mailed to the assessee at his address as shown on the roll. This section gives no one any right to receive the copy of items delinquent, and neither the county nor any office or employee is liable for failure of the assessee to receive the copy or for any mistake in connection with the mailing. (Added by Stats. 1967, Ch. 894.) - 3385. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.8. Alternative Method of Publication [3381 - 3385] ( Article 1.8 added by Stats. 1967, Ch. 894. )
The board of supervisors may authorize the tax collector to mail a copy of delinquent items, or have that mailing included in publication contracts.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 6. TAX SALES [3351 - 3972] ( Part 6 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 1. Publication of Delinquent List and Notice of Sale [3351 - 3385] ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1.8. Alternative Method of Publication [3381 - 3385] ( Article 1.8 added by Stats. 1967, Ch. 894. ) ## 3385. In ordering mailing of a copy of items delinquent, the board of supervisors may do either of the following: (a) Authorize the tax collector to perform the mailing. (b) Include, or authorize the inclusion of the mailing as an item in the contracts for publication of the published delinquent list. (Added by Stats. 1967, Ch. 894.) - 34. Verify source ↗
## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. )
State agencies may redirect mispaid locally administered tax amounts to the local government entitled to them, and notify the payor, if the local government has agreed by resolution.
## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 34. Whenever an amount of money paid by a person to the state or any of its agencies includes a sum which can be identified as in fact intended as payment of a locally administered tax which should have been paid directly to a city, city and county, county or district within the state, the state or its agency may pay the amount to the local government entitled thereto and notify the payor of its action. This procedure, however, shall not be followed by the state or any of its agencies unless the governing body of the local government concerned has, by resolution, agreed with respect to such payments that a timely payment received by the state or its agency will be regarded as a timely payment to the local government concerned, and that it will process all claims with respect to such payment in the same manner as though the payment had been made to it in the first instance. (Added by Stats. 1969, Ch. 2.) - 34010. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 1. General Provisions and Definitions [34010- 34010.] ( Chapter 1 heading added by Stats. 2023, Ch. 511, Sec. 11. )
This section names the Cannabis Tax Law and defines key terms used in it.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 1. General Provisions and Definitions [34010- 34010.] ( Chapter 1 heading added by Stats. 2023, Ch. 511, Sec. 11. ) ## 34010. (a) This part shall be known, and may be cited, as the “Cannabis Tax Law.” (b) For purposes of this part: (1) “2020–21 fiscal year baseline” means the total amount of funds disbursed in the sub-trust accounts in fiscal year 2021–22 for the third allocation of the fiscal year 2020–21 revenue, pursuant to subdivision (f) of Section 34019, as determined by the Department of Finance. (2) “Arm’s length transaction” shall mean a sale entered into in good faith and for valuable consideration that reflects the fair market value in the open market between two informed and willing parties, neither under any compulsion to participate in the transaction. (3) “Average market price” shall mean both of the following: (A) (i) In an arm’s length transaction, the average retail price determined by the wholesale cost of the cannabis or cannabis products sold or transferred to a cannabis retailer, plus a mark-up, as determined by the department on a biannual basis in six-month intervals on or before July 1, 2022. (ii) Notwithstanding clause (i), the department shall not increase the mark-up amount during the period beginning on and after the operative date of the act amending this section by adding this clause and before July 1, 2021. (B) In a nonarm’s length transaction, the cannabis retailer’s gross receipts from the retail sale of the cannabis or cannabis products. (4) “Cannabis” has the same meaning as set forth in Section 11018 of the Health and Safety Code and shall also mean medicinal cannabis. (5) “Cannabis products” has the same meaning as set forth in Section 11018.1 of the Health and Safety Code and shall also mean medicinal concentrates and medicinal cannabis products. (6) “Cannabis flowers” means the dried flowers of the cannabis plant as defined by the department. (7) “Cannabis leaves” means all parts of the cannabis plant other than cannabis flowers that are sold or consumed. (8) “Cannabis retailer” means a person required to be licensed pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code as a retailer, non-storefront retailer, microbusiness, or nonprofit, or any other person otherwise authorized under Division 10 (commencing with Section 26000) of the Business and Professions Code to engage in retail sales. (9) “CBD isolate” has the same meaning as set forth in Section 26001 of the Business and Professions Code. (10) “Cultivator” means all persons required to be licensed to cultivate cannabis pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code. (11) “Department” means the California Department of Tax and Fee Administration or its successor agency. (12) “Designated for donation” means medicinal cannabis donated by a cultivator to a cannabis retailer for subsequent donation to a medicinal cannabis patient pursuant to Section 26071 of the Business and Professions Code. (13) “Distributor” means a person required to be licensed as a distributor pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code. (14) “Enters the commercial market” means cannabis or cannabis products, except for immature cannabis plants and seeds, that complete and comply with a quality assurance review and testing, as described in Section 26110 of the Business and Professions Code. (15) “Gross receipts” has the same meaning as set forth in Section 6012. (16) “Manufacturer” means a person required to be licensed as a manufacturer pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code. (17) “Medicinal cannabis patient” means a qualified patient, as defined in Section 11362.7 of the Health and Safety Code, who possesses a physician’s recommendation that complies with Article 25 (commencing with Section 2525) of Chapter 5 of Division 2 of the Business and Professions Code, or a qualified patient or primary caregiver for a qualified patient issued a valid identification card pursuant to Section 11362.71 of the Health and Safety Code. (18) “Microbusiness” has the same meaning as set forth in Section 26001 of the Business and Professions Code. (19) “Nonprofit” has the same meaning as set forth in Section 26070.5 of the Business and Professions Code. (20) “Person” has the same meaning as set forth in Section 6005. (21) “Retail sale” has the same meaning as set forth in Section 6007. (22) “Sale” and “purchase” mean any change of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, for consideration. (23) “Sub-trust accounts” means the sub-trust accounts created under subdivision (f) of Section 34019. (24) “Synthetic cannabinoid” has the same meaning as set forth in Section 26001 of the Business and Professions Code. (25) “Tax fund” means the California Cannabis Tax Fund created by Section 34018. (26) “Transfer” means to grant, convey, hand over, assign, sell, exchange, or barter, in any manner or by any means, with or without consideration. (27) “Unprocessed cannabis” includes cannabis flowers, cannabis leaves, or other categories of harvested cannabis, categories for unprocessed or frozen cannabis or immature plants, or cannabis that is shipped directly to manufacturers. (Amended by Stats. 2025, Ch. 248, Sec. 48. (AB 8) Effective January 1, 2026. Note: This section was added on Nov. 8, 2016, by initiative Prop. 64.) - 34011.01. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. )
A cannabis retailer must pay amounts owed to a distributor for pre-2023 cannabis excise tax collection by April 1, 2023, and may claim a tax credit for certain pre-2023 amounts paid to a distributor on later sales.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. ) ## 34011.01. (a) Any amount owed by a cannabis retailer to a distributor in connection with the collection of cannabis excise tax owed prior to January 1, 2023, shall be paid by the retailer to the distributor on or before April 1, 2023. This section shall not be construed to require the department to enforce this obligation. (b) A cannabis retailer may claim a credit on the cannabis excise tax return for cannabis excise tax amounts paid to a distributor, pursuant to Section 34011, before January 1, 2023, on cannabis or cannabis products sold to a purchaser on or after January 1, 2023, for which the cannabis retailer is responsible for remitting to the department. (Added by Stats. 2022, Ch. 56, Sec. 20. (AB 195) Effective June 30, 2022.) - 34011.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. )
A licensed cannabis retailer with an approved fee waiver may keep vendor compensation equal to 20% of the cannabis excise tax until December 31, 2025, if it follows the application and eligibility rules.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. ) ## 34011.1. (a) (1) Until December 31, 2025, a licensed cannabis retailer that has received approval from the Department of Cannabis Control for a fee waiver under Section 26249 of the Business and Professions Code may retain vender compensation in an amount equal to 20 percent of the cannabis excise tax. For purposes of this paragraph, approval for a fee waiver under Section 26249 includes approval for a fee waiver that is contingent upon the availability of funds. (2) To apply to retain vendor compensation pursuant to this section, a cannabis retailer shall complete a one-page application in a form and manner prescribed by the department that sets forth the name under which they transact or intend to transact business, the location of their place or places of business, and any other information the department may require. The cannabis retailer shall also include with the application their seller’s permit number and cannabis tax permit number and a copy of their cannabis license and Department of Cannabis Control approved fee waiver. An application for a permit shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (3) Upon verification that a licensed cannabis retailer meets the requirements of this subdivision, the department shall issue the cannabis retailer a notice approving vendor compensation under this section. (4) To maintain eligibility for vendor compensation under this section, a licensed cannabis retailer shall maintain eligibility for a fee waiver under Section 26249 of the Business and Professions Code and any relevant implementing regulations. An approval for vendor compensation under this section shall expire on the last day of the calendar quarter following notification to the department pursuant to paragraph (5) that a cannabis retailer is no longer eligible for a fee waiver. If a cannabis retailer maintains eligibility for a fee waiver, an approval for vendor compensation under this subdivision shall remain valid for one year commencing on the first day of the calendar quarter following the date the department issues the notice, and may be renewed pursuant to paragraph (2) or other procedures as may be prescribed by the department. (5) To notify the department of a cannabis retailer’s eligibility for vendor compensation under this section, the Department of Cannabis Control shall do either of the following: (A) Maintain a database accessible to the department reflecting whether a cannabis retailer is eligible or has become ineligible for a fee waiver under Section 26249 of the Business and Professions Code and implementing regulations. (B) Otherwise provide information upon request of the department for purposes of verifying a cannabis retailer’s eligibility under this section. (b) This section shall become operative on January 1, 2023. (Added by Stats. 2022, Ch. 56, Sec. 21. (AB 195) Effective June 30, 2022. Conditionally inoperative as prescribed by Stats. 2022, Ch. 56, Sec. 41. Repealed conditionally as prescribed by Stats. 2022, Ch. 56, Sec. 41.) - 34011.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. )
This section imposes a cannabis excise tax on purchasers and requires cannabis retailers to collect it, remit it to the department, and give purchasers a separate invoice or receipt.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. ) ## 34011.2. (a) (1) Effective on and after January 1, 2023, a cannabis excise tax shall be imposed upon purchasers of cannabis or cannabis products sold in this state at 15 percent of the gross receipts of any retail sale by a cannabis retailer. (2) Notwithstanding paragraph (1), on and after July 1, 2025, and before October 1, 2025, the cannabis excise tax rate imposed in paragraph (1) shall be 19 percent of the gross receipts of any retail sale by a cannabis retailer as determined by the department, in consultation with the Department of Finance, pursuant to this section, as added by Section 22 of Chapter 56 of the Statutes of 2022. (3) For the 2028–29 fiscal year and every two years thereafter, the department, in consultation with the Department of Finance, shall, on or before May 1 of the fiscal year immediately preceding the applicable fiscal year, adjust the cannabis excise tax rate upon purchasers of cannabis or cannabis products imposed in paragraph (1) by the additional percentage of the gross receipts of any retail sale by a cannabis retailer that the department estimates will generate an amount of revenue equivalent to the amount that would have been collected in the previous fiscal year pursuant to the weight-based cultivation tax imposed under Section 34012 as it read on June 29, 2022. In no case shall the cannabis excise tax exceed 19 percent of the gross receipts of retail sale. The department shall round the rate calculated under this subdivision to the nearest one-quarter of 1 percent. The adjusted rate shall become operative the following July 1. (4) On or before May 1, 2028, and each May 1 every two years thereafter, the department, in consultation with the Department of Finance, shall estimate the amount of revenue that would have been collected in the previous fiscal year pursuant to the weight-based cultivation tax imposed under Section 34012 as it read on June 29, 2022. The department shall estimate this amount by projecting the revenue from weight-based cultivation taxes that would have been collected in the previous calendar year based on information available to the department, including, but not limited to, information in the track and trace system required pursuant to Chapter 6.5 (commencing with Section 26067) of Division 10 of the Business and Professions Code, or any implementing regulations, as a percentage of gross receipts from the retail sale of cannabis and cannabis products by cannabis retailers in the previous calendar year. (b) A purchaser’s liability for the cannabis excise tax is not extinguished until the cannabis excise tax has been paid to this state, except that an invoice, receipt, or other document from a cannabis retailer given to the purchaser pursuant to this section is sufficient to relieve the purchaser from further liability for the tax to which the invoice, receipt, or other document refers. (c) A cannabis retailer shall be responsible for collecting the cannabis excise tax from the purchaser and remitting that tax to the department in accordance with this division. (d) The cannabis retailer shall provide each purchaser with an invoice, receipt, or other document that separately states the cannabis excise tax. (e) The cannabis excise tax imposed by this section shall be in addition to the sales and use tax imposed by the state and local governments. (f) Gross receipts from the sale of cannabis or cannabis products for purposes of assessing the sales and use taxes under Part 1 (commencing with Section 6001) shall include the tax levied pursuant to this section. (g) Cannabis or cannabis products shall not be sold to a purchaser unless the cannabis excise tax imposed by this section has been paid by the purchaser at the time of sale. (h) This section shall not be construed to impose a cannabis excise tax upon medicinal cannabis, or medicinal cannabis product, donated for no consideration to a medicinal cannabis patient pursuant to Section 26071 of the Business and Professions Code. (i) (1) This section shall not be construed to impose a cannabis excise tax upon cannabis or cannabis products designated as a trade sample pursuant to Section 26153.1 of the Business and Professions Code. (2) A person licensed under Division 10 (commencing with Section 26000) of the Business and Professions Code that sells cannabis or cannabis products designated as a trade sample pursuant to Section 26153.1 of the Business and Professions Code shall be liable for the cannabis excise tax imposed by this section as if the person were a cannabis retailer at the time of sale. (Amended by Stats. 2025, Ch. 127, Sec. 1. (AB 564) Effective September 22, 2025. Conditionally inoperative as prescribed by Stats. 2022, Ch. 56, Sec. 41. Repealed conditionally as prescribed by Stats. 2022, Ch. 56, Sec. 41.) - 34012.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. )
This section generally exempts donated medicinal cannabis from the cultivation tax, but creates recordkeeping, certification, and liability rules around donations.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. ) ## 34012.1. (a) Notwithstanding Section 34012, on and after the operative date of the act adding this section, the cultivation tax shall not be imposed on medicinal cannabis designated for donation by a cultivator in the track and trace system. (b) A person licensed under Division 10 (commencing with Section 26000) of the Business and Professions Code that certifies in writing that medicinal cannabis or a medicinal cannabis product will be donated to a medicinal cannabis patient and sells or uses the medicinal cannabis or medicinal cannabis product in some manner or for some purpose other than donation, shall be liable for the taxes under this part. The certification in writing shall relieve the cultivator that donates the medicinal cannabis from liability for the taxes imposed and shall relieve the distributor from liability for the taxes required to be collected under this part, only if the certification is taken in good faith. (c) A distributor or manufacturer shall not collect or remit the cultivation tax for medicinal cannabis or medicinal cannabis products designated for donation by a cultivator. (d) A cultivator shall keep records of any medicinal cannabis or medicinal cannabis products designated for donation. (e) Nothing in this part shall be construed to impose a cultivation tax upon medicinal cannabis or medicinal cannabis products designated for donation. (f) For purposes of this section, “medicinal cannabis” and “medicinal cannabis product” shall mean cannabis and cannabis product, as defined in Section 26001 of the Business and Professions Code, intended for use pursuant to the Compassionate Use Act of 1996 (Proposition 215), found in Section 11362.5 of the Health and Safety Code, by a medicinal cannabis patient. (g) (1) This section shall become operative upon completion of the necessary changes to the track and trace program in order to implement the act adding this section, as determined by the Department of Food and Agriculture, or on March 1, 2020, whichever occurs first. (2) This section shall remain in effect only until five years after it becomes operative, and as of that date is repealed. (Added by Stats. 2019, Ch. 837, Sec. 12. (SB 34) Effective January 1, 2020. Operative on or before March 1, 2020, as prescribed by its own conditions. Repealed on the date prescribed by its own conditions.) - 34012.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. )
Certain harvested cannabis used for trade samples is exempt from the cultivation tax, but the seller may still be liable for that tax at sale. The department must issue implementing regulations and may adopt emergency regulations.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. ) ## 34012.2. (a) On and after January 1, 2022, there is exempt from the cultivation tax imposed pursuant to Section 34012 the cultivation of all harvested cannabis that will be, or has been, designated a trade sample pursuant to Section 26153.1 of the Business and Professions Code and all harvested cannabis that is used to manufacture a cannabis product that is designated a trade sample pursuant to Section 26153.1 of the Business and Professions Code. (b) The department shall adopt regulations prescribing the procedures for how the exemption provided in subdivision (a) shall be implemented. (c) A person licensed under Division 10 (commencing with Section 26000) of the Business and Professions Code that sells cannabis exempt from the cultivation tax pursuant to subdivision (a) or sells any cannabis product that is manufactured with cannabis exempt from the cultivation tax pursuant to subdivision (a) shall be liable for the cultivation tax imposed by Section 34012 as if the person were a cultivator of the cannabis at the time of sale. (d) Notwithstanding any other law, the department may adopt and readopt emergency regulations to implement this section. The provisions of this section shall be applicable to emergency regulations adopted or readopted pursuant to this section. The emergency regulations authorized by this section shall be deemed an emergency and necessary for the immediate preservation of public peace, health, safety or general welfare. (Added by Stats. 2021, Ch. 70, Sec. 114. (AB 141) Effective July 12, 2021.) - 34012.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. )
A cannabis retailer owes this state as debt the cannabis excise tax it must collect, plus any amount collected as tax from the purchaser that is not actually tax and is not returned.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. ) ## 34012.3. (a) The cannabis excise tax required to be collected by a cannabis retailer, and any amount not returned to the purchaser that is not tax but was collected from the purchaser under the representation by the cannabis retailer that it was tax, constitutes debt owed by the cannabis retailer to this state. (b) This section shall become operative on January 1, 2023. (Added by Stats. 2022, Ch. 56, Sec. 24. (AB 195) Effective June 30, 2022. Operative January 1, 2023, by its own provisions.) - 34012.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. )
Distributors and some manufacturers must collect the cannabis cultivation and excise taxes; overcollected tax may be refunded or credited, and unremitted collected tax becomes a debt owed to the state.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 2. Cannabis Taxes [34011 - 34012.5] ( Chapter 2 heading added by Stats. 2023, Ch. 511, Sec. 13. ) ## 34012.5. (a) The cultivation tax and cannabis excise tax imposed pursuant to Section 34011 required to be collected by the distributor, or required to be collected by the manufacturer pursuant to paragraph (2) of subdivision (h) of Section 34012, and any amount unreturned to the cultivator or cannabis retailer that is not tax but was collected from the cultivator or cannabis retailer under the representation by the distributor or the manufacturer that it was tax constitute debts owed by the distributor or the manufacturer to this state. (b) A distributor or manufacturer that has collected any amount of tax in excess of the amount of tax imposed by this part and actually due from a cultivator or cannabis retailer, may refund such amount to the cultivator or cannabis retailer, even though such tax amount has already been paid over to the department and no corresponding credit or refund has yet been secured. The distributor or manufacturer may claim credit for that overpayment against the amount of tax imposed by this part that is due upon any other quarterly return, providing that credit is claimed in a return dated no later than three years from the date of overpayment. (c) Any tax collected from a cultivator, cannabis retailer, or purchaser that has not been remitted to the department shall be deemed a debt owed to the State of California by the person required to collect and remit the tax. (Amended by Stats. 2022, Ch. 56, Sec. 25. (AB 195) Effective June 30, 2022.) - 34013. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
The department must administer and collect these cannabis taxes, adopt needed rules, and may issue and enforce regulations. Certain nonpayment and electronic-transfer penalty relief rules also apply, and the department or Attorney General may sue to collect tax deficiencies.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34013. (a) The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the taxes imposed by this part, and references to “feepayer” shall include a person required to pay or collect the taxes imposed by this part. (b) (1) A person licensed to engage in commercial cannabis activity under Division 10 (commencing with Section 26000) of the Business and Professions Code that failed to remit amounts due by means of electronic funds transfer on and after January 1, 2022, and before January 1, 2023, is not subject to or is relieved of any of the penalties imposed by Section 55050 for that failure. (2) On or after January 1, 2022, subdivision (a) of Section 55050 shall not apply to a person required to pay or collect the taxes imposed by this part on a person licensed to engage in commercial cannabis activity under Division 10 (commencing with Section 26000) of the Business and Professions Code if the department deems it necessary to facilitate the collection of amounts due. (c) The department may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, collections, reporting, refunds, and appeals. (d) The department shall adopt necessary rules and regulations to administer the taxes in this part. Such rules and regulations may include methods or procedures to tag cannabis or cannabis products, or the packages thereof, to designate prior tax payment. (e) (1) Until January 1, 2024, the department may prescribe, adopt, and enforce any emergency regulations as necessary to implement, administer, and enforce its duties under this division. Any emergency regulation prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. Notwithstanding any other law, the emergency regulations adopted by the department may remain in effect for two years from adoption, and may be readopted in accordance with subdivision (h) of Section 11346.1 of the Government Code. (2) Until January 1, 2030, the department may prescribe, adopt, and enforce any emergency regulations as necessary to implement, administer, and enforce its duties added to this division by the act adding this subdivision. Any emergency regulation prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. Notwithstanding any other law, the emergency regulations adopted by the department may remain in effect for two years from adoption, and may be readopted in accordance with subdivision (h) of Section 11346.1 of the Government Code. (f) Any person required to be licensed pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code who fails to pay the taxes imposed under this part shall, in addition to owing the taxes not paid, be subject to a penalty of at least one-half the amount of the taxes not paid, and shall be subject to having its license revoked pursuant to Section 26031 of the Business and Professions Code. (g) The department may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the department’s request, the Attorney General shall bring the actions. (Amended by Stats. 2025, Ch. 248, Sec. 49. (AB 8) Effective January 1, 2026. Note: This section was added on Nov. 8, 2016, by initiative Prop. 64.) - 34013.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
The department may disclose certain cannabis tax registration information, must provide requested information to state and local law enforcement agencies, and may share information with a licensing authority under an MOU.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34013.1. Notwithstanding Sections 7056 and 55381: (a) The department may disclose the name, business name, business city location, account number, and account status of a person registered with the department for purposes of collecting and remitting the cannabis excise tax. (b) (1) Notwithstanding subdivision (a), the department shall, upon written request, provide to a state and local law enforcement agency any and all information collected by the department under this part regarding a person required by this part to collect and remit the cannabis excise tax and information collected under Part 1 (commencing with Section 6001). The state and local law enforcement agencies authorized by this subdivision shall only access and use this information to the extent necessary to carry out the functions and duties of that agency and the agency shall adhere to all state laws, policies, and regulations pertaining to the protection of personal information and individual privacy. (2) For purposes of this section, “law enforcement agency” means the Department of the California Highway Patrol, a sheriff department, a police department, or a California state, city, county, or city and county agency or department designated by the governing body of that agency to enforce state cannabis laws or local cannabis ordinances and regulations. (c) The department is authorized to share information obtained under this part and under Part 1 (commencing with Section 6001), with a licensing authority, pursuant to a memorandum of understanding, as deemed necessary by the department. (Added by Stats. 2022, Ch. 474, Sec. 41. (SB 1496) Effective January 1, 2023.) - 34014. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
Distributors and, later, cannabis retailers must get the required permit from the department, and the department may require security from licensed cannabis businesses.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34014. (a) (1) Until January 1, 2023, all distributors must obtain a separate permit from the department pursuant to regulations adopted by the department. No fee shall be charged to any person for issuance of the permit. Any person required to obtain a permit who engages in business as a distributor without a permit or after a permit has been canceled, suspended, or revoked, and each officer of any corporation that so engages in business, is guilty of a misdemeanor. (2) On and after January 1, 2023, all cannabis retailers shall obtain a separate cannabis tax permit from the department pursuant to regulations adopted by the department. A fee shall not be charged to any person for issuance of the permit. Any person required to obtain a permit who engages in business as a cannabis retailer without a permit or after a permit has been canceled, suspended, or revoked, and each officer of any corporation that so engages in business, is guilty of a misdemeanor. (b) The department may require every licensed distributor, retailer, cultivator, microbusiness, nonprofit, or other person required to be licensed, to provide security to cover the liability for taxes imposed by state law on cannabis produced or received by the distributor, retailer, cultivator, microbusiness, nonprofit, or other person required to be licensed in accordance with procedures to be established by the department. Notwithstanding anything herein to the contrary, the department may waive any security requirement it imposes for good cause, as determined by the department. “Good cause” includes, but is not limited to, the inability of a distributor, retailer, cultivator, microbusiness, nonprofit, or other person required to be licensed to obtain security due to a lack of service providers or the policies of service providers that prohibit service to a cannabis business. (c) In fixing the amount of any security required by the department, the department shall give consideration to the financial hardship that may be imposed on licensees as a result of any shortage of available surety providers. (Amended by Stats. 2025, Ch. 248, Sec. 50. (AB 8) Effective January 1, 2026. Note: This section was added on Nov. 8, 2016, by initiative Prop. 64.) - 34014.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
The department may suspend or revoke a person’s cannabis-related permits after a hearing and 10 days’ written notice, and it must give written notice of any suspension or revocation. A new permit cannot be issued after revocation unless the department is satisfied the former holder will comply; a previously suspended or revoked permit holder must pay a $100 reissuance fee.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34014.1. (a) Whenever any person fails to comply with any provision of this part relating to the cannabis excise tax or any rule or regulation of the department relating to the cannabis excise tax prescribed and adopted under this part, or when a person’s seller’s permit has been suspended or revoked under Part 1 (commencing with Section 6001), or when a person’s license has been suspended or revoked under Division 10 (commencing with Section 26000) of the Business and Professions Code, the department upon conducting a hearing, after giving the person 10 days’ notice in writing specifying the time and place of hearing and requiring the person to show cause why the person’s permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person. The department shall give to the person written notice of the suspension or revocation of any of the person’s permits. The notices herein required may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination under subdivision (d) of Section 55061 of the Revenue and Taxation Code. The department shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this part relating to the cannabis excise tax and the regulations of the department. (b) A person whose permit has been previously suspended or revoked shall pay the department a new issuance fee of one hundred dollars ($100) for the reissuance of a permit. (Added by Stats. 2022, Ch. 56, Sec. 28. (AB 195) Effective June 30, 2022.) - 34015. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
Cannabis retailers must file quarterly returns by the last day of the next month after each quarter, and the department may require monthly reports and inspect books and records.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34015. (a) Unless otherwise prescribed by the department, the cannabis excise tax imposed by Section 34011.2 is due and payable to the department quarterly on or before the last day of the month following each quarterly period of three months. On or before the last day of the month following each quarterly period, each cannabis retailer shall file a return for the preceding quarterly period with the department using electronic media prescribed by the department. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (b) The department may require every person engaged in the cultivation, distribution, manufacturing, or retail sale of cannabis or cannabis products, or any other person required to be licensed pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code to file, on or before the 25th day of each month, a report using electronic media prescribed by the department with respect to the person’s inventory, purchases, and sales during the preceding month and any other information as the department may require to carry out the purposes of this part. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department. (c) The department may examine the books and records of any person licensed, or required to be licensed, pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code, as it may deem necessary in carrying out this part. (d) This section shall become operative on January 1, 2023. (Repealed (in Sec. 29) and added by Stats. 2022, Ch. 56, Sec. 30. (AB 195) Effective June 30, 2022. Operative January 1, 2023, by its own provisions.) - 34015.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
Certain unlicensed or non-reporting cannabis actors can be assessed tax, penalties, and interest; the department also has notice, collection, waiver, and jeopardy powers.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34015.1. (a) (1) Any unlicensed person who is required to be licensed pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code and who possesses, keeps, stores, or retains for the purpose of sale, or sells or offers to sell any cannabis or cannabis products, shall be liable for the cultivation tax imposed pursuant to Section 34012 as if the person were the cultivator of the harvested cannabis and that cannabis entered the commercial market, the cannabis excise tax imposed pursuant to Section 34011 or 34011.2 as if the person were the purchaser of the cannabis or cannabis product in a retail sale from a cannabis retailer, and for applicable penalties and interest, if any, which shall become immediately due and payable. (2) (A) The department shall ascertain as best it may the category and amount of the harvested cannabis deemed as having entered the commercial market, and the average market price or gross receipts, based on any information within the department’s possession or that may come into its possession, of the retail sale of the cannabis or cannabis product deemed as purchased from a cannabis retailer, and shall determine immediately the tax on that amount, adding to the tax a penalty of 25 percent of the amount of tax or five hundred dollars ($500), whichever is greater, and shall give the unlicensed person notice of that determination in the same manner as prescribed for service of notice by Section 55061. However, if the department determines that the failure to secure a license was due to reasonable cause, the department may waive the penalty. Sections 55101 and 55102 shall be applicable with respect to the finality of the determination and the right of the person to petition for a redetermination. (B) Any person seeking to be relieved of the penalty imposed pursuant to subparagraph (A) shall file with the department a signed statement setting forth the facts upon which they base the claim for relief. Any person who signs a statement pursuant to this section that asserts the truth of any material matter that they know to be false is guilty of a misdemeanor punishable by imprisonment of up to one year in the county jail, or a fine of not more than one thousand dollars ($1,000), or both the imprisonment and the fine. (3) If the department believes that the collection of any amount of tax required to be paid by any person under this part will be jeopardized by delay, it may make a jeopardy determination pursuant to Article 4 (commencing with Section 55101) of Chapter 3 of Part 30. (4) The department may collect the tax, penalty, and interest due from the person by seizure and sale of property in the manner prescribed for the collection pursuant to Section 55181. (5) In the suit, a copy of the jeopardy determination certified by the department shall be prima facie evidence that the person is indebted to the state in the amount of the tax, penalties, and interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount, or any portion thereof, should have been reported until the date of payment. (6) The foregoing remedies of the state are cumulative. (7) No action taken pursuant to this section relieves the person in any way from the penal provisions of this part or the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). (b) Any licensed person, on or after January 1, 2023, who sells or transfers to any person cannabis or cannabis products and who knowingly does not report or falsely reports that sale or transfer in the track and trace system required pursuant to Chapter 6.5 (commencing with Section 26067) of Division 10 of the Business and Professions Code or any regulations promulgated for purposes of that chapter, shall be, with respect to the cannabis or cannabis products knowingly not reported or falsely reported in the track and trace system, liable for the cannabis excise tax imposed pursuant to Section 34011 or 34011.2 as if the person were the purchaser of the cannabis or cannabis product in a retail sale from a cannabis retailer, and for applicable penalties and interest, if any, which shall become immediately due and payable. (Added by Stats. 2022, Ch. 56, Sec. 31. (AB 195) Effective June 30, 2022.) - 34015.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
Certain responsible officers and similar persons can become personally liable for unpaid cannabis taxes if they willfully fail to pay them when the business is terminated, dissolved, or abandoned.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34015.2. (a) Upon the termination, dissolution, or abandonment of the business of a corporation, partnership, limited partnership, limited liability partnership, or limited liability company, any officer, member, manager, partner, or other person having control or supervision of, or who is charged with the responsibility for the filing of returns or the payment of tax for, or who is under a duty to act for the corporation, partnership, limited partnership, limited liability partnership, or limited liability company in complying with any requirement of this part, shall, notwithstanding any provision in the Corporations Code to the contrary, be personally liable for any unpaid taxes and interest and penalties on those taxes, if the officer, member, manager, partner, or other person willfully fails to pay or to cause to be paid any taxes due from the corporation, partnership, limited partnership, limited liability partnership, or limited liability company pursuant to this part. (b) The officer, member, manager, partner, or other person shall be liable only for taxes that became due during the period they had the control, supervision, responsibility, or duty to act for the corporation, partnership, limited partnership, limited liability partnership, or limited liability company described in subdivision (a), plus interest and penalties on those taxes. (c) Personal liability may be imposed pursuant to this section only if the department can establish that the corporation, partnership, limited partnership, limited liability partnership, or limited liability company is required to collect the cannabis excise tax imposed pursuant to Section 34011 or 34011.2 or cultivation tax imposed pursuant to Section 34012 and that it failed to report and pay the tax. (d) Except as provided in subdivision (e), the sum due for the liability under this section may be collected by determination and collection in the manner provided in Chapter 3 (commencing with Section 55040) and Chapter 4 (commencing with Section 55121) of Part 30. (e) A notice of deficiency determination under this section shall be mailed within three years after the last day of the calendar month following the quarterly period in which the department obtains actual knowledge, through its audit or compliance activities, or by written communication by the business or its representative, of the termination, dissolution, or abandonment of the business of the corporation, partnership, limited partnership, limited liability partnership, or limited liability company, or, within eight years after the last day of the calendar month following the quarterly period in which the corporation, partnership, limited partnership, limited liability partnership, or limited liability company business was terminated, dissolved, or abandoned, whichever period expires earlier. If a business or its representative files a notice of termination, dissolution, or abandonment of its business with a state or local agency other than the department, this filing shall not constitute actual knowledge by the department under this section. (f) For purposes of this section, “willfully fails to pay or to cause to be paid” means that the failure was the result of an intentional, conscious, and voluntary course of action. (Added by Stats. 2022, Ch. 56, Sec. 32. (AB 195) Effective June 30, 2022.) - 34015.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
From January 1, 2028, certain people handling presumed cannabis products for sale in California are liable for cannabis excise tax, plus penalties and interest. The department may determine the tax, issue notice, and collect by seizure and sale; false statements in relief requests can trigger misdemeanor penalties.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34015.3. (a) (1) On or after January 1, 2028, any person who possesses, keeps, stores, or retains for the purpose of sale in this state, or sells or offers to sell in this state, any product presumed to be cannabis or a cannabis product, pursuant to Section 34016 or Section 22980.6 of the Business and Professions Code, shall be liable for the cannabis excise tax imposed pursuant to Section 34011.2 as if the person were a purchaser of cannabis or a cannabis product in a retail sale from a cannabis retailer, and for applicable penalties and interest, if any, which shall become immediately due and payable. (2) The department shall ascertain as best it may the gross receipts, based on any information within the department’s possession or that may come into its possession, of the retail sale of the product presumed to be a cannabis product deemed as purchased from a cannabis retailer as set forth in paragraph (1), and shall determine immediately the tax on that amount, adding to the tax a penalty of 25 percent of the amount of tax or five hundred dollars ($500), whichever is greater, and shall give the person notice of that determination in the same manner as prescribed for service of notice by Section 55061. Sections 55101 and 55102 shall be applicable with respect to the finality of the determination and the right of the person to petition for a redetermination. (b) Any person seeking to be relieved of the penalty imposed pursuant to paragraph (2) of subdivision (a) shall file with the department a signed statement setting forth the facts upon which they base the claim for relief. Any person who signs a statement pursuant to this section that asserts the truth of any material matter that they know to be false is guilty of a misdemeanor punishable by imprisonment of up to one year in the county jail, or a fine of not more than one thousand dollars ($1,000), or both the imprisonment and the fine. (c) (1) If the department believes that the collection of any amount of tax required to be paid by any person under this part will be jeopardized by delay, it may make a jeopardy determination pursuant to Article 4 (commencing with Section 55101) of Chapter 3 of Part 30. (2) In the suit, a copy of the jeopardy determination certified by the department shall be prima facie evidence that the person is indebted to the state in the amount of the tax, penalties, and interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date the amount, or any portion thereof, should have been reported until the date of payment. (d) The department may collect the tax, penalty, and interest due from the person by seizure and sale of property in the manner prescribed for the collection pursuant to Section 55181. (e) The foregoing remedies of the state are cumulative. (f) No action taken pursuant to this section relieves the person in any way from the penal provisions of this part or the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). (Added by Stats. 2025, Ch. 248, Sec. 51. (AB 8) Effective January 1, 2026.) - 34016. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
This section lets certain peace officers and department employees enter specified cannabis-related places and inspect them, while requiring inspections to be reasonable and limited to once per 24 hours.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34016. (a) Any peace officer or department employee granted limited peace officer status pursuant to paragraph (6) of subdivision (a) of Section 830.11 of the Penal Code, upon presenting appropriate credentials, is authorized to enter any place as described in paragraph (2) and to conduct inspections in accordance with the following paragraphs, inclusive. (1) Inspections shall be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be entered. (2) Inspections may be at any place at which cannabis or cannabis products are sold to purchasers, cultivated, or stored, at any site where evidence of activities involving evasion of tax may be discovered, or at any place where any package, label, advertisement, or other document or object of any kind bearing the universal symbol as described in paragraph (7) of subdivision (c) of Section 26130 of the Business and Professions Code and any applicable regulations, are sold or stored in violation of Section 26031.6 of the Business and Professions Code. (3) Inspections shall be conducted no more than once in a 24-hour period. (b) Any person who fails or refuses to allow an inspection shall be guilty of a misdemeanor. Each offense shall be punished by a fine not to exceed five thousand dollars ($5,000), or imprisonment not exceeding one year in a county jail, or both the fine and imprisonment. The court shall order any fines assessed be deposited in the California Cannabis Tax Fund. (c) (1) (A) The department or a law enforcement agency may seize cannabis or cannabis products from a person who possesses, stores, owns, or has made a retail sale of those cannabis or cannabis products if any of the following apply: (i) Until January 1, 2023, the cannabis or cannabis products are without evidence of tax payment. (ii) The cannabis or cannabis products are not contained in secure packaging. (iii) The person is an unlicensed person specified in paragraph (1) of subdivision (a) of Section 34015.1. (iv) The cannabis or cannabis products were not reported in the track and trace system, as specified in subdivision (b) of Section 34015.1. (v) The product is presumed to be a cannabis product as provided in subparagraph (B) and is possessed, stored, offered for sale, or sold by an unlicensed person or at an unlicensed premises. (B) (i) For purposes of this section, it shall be presumed that a product that contains or purports to contain a cannabinoid, including a synthetic cannabinoid, is a cannabis product, regardless of the nature or source of the cannabinoid. (ii) This presumption may be rebutted by evidence showing that the product complies with Chapter 9 (commencing with Section 111920) of Part 5 of Division 104 of the Health and Safety Code, and any regulations promulgated pursuant to that chapter or meets the definition of industrial hemp, as that term is defined in Section 11018.5 of the Health and Safety Code. (C) The department may seize any package, label, advertisement, or other document or object of any kind bearing the universal symbol or bearing any likeness or simulation of the universal symbol in violation of Section 26031.6 of the Business and Professions Code. Any package, label, advertisement, or other document or object seized by the department pursuant to this paragraph shall be deemed forfeited and the department shall comply with the procedures set forth in Sections 30436 to 30449, inclusive. (D) Any cannabis or cannabis products seized by a law enforcement agency or the department shall be deemed forfeited and the department shall comply with the procedures set forth in Sections 30436 through 30449, inclusive. (2) Any seizures authorized pursuant to paragraph (1) of this subdivision are in addition to any criminal or civil penalties that may be imposed by law, including subdivision (e) of this section. (3) For purposes of this section, “cannabinoid” and “synthetic cannabinoid” shall have the same meaning as provided in Division 10 (commencing with Section 26000) of the Business and Professions Code. (d) Any person who renders a false or fraudulent report is guilty of a misdemeanor and subject to a fine not to exceed one thousand dollars ($1,000) for each offense. (e) Any violation of any provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such. (f) All moneys remitted to the department under this part shall be credited to the California Cannabis Tax Fund. (Amended by Stats. 2025, Ch. 248, Sec. 52. (AB 8) Effective January 1, 2026. Note: This section was added on Nov. 8, 2016, by initiative Prop. 64.) - 34017. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
The Legislative Analyst’s Office must submit a report to the Legislature by January 1, 2020.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34017. The Legislative Analyst’s Office shall submit a report to the Legislature by January 1, 2020, with recommendations to the Legislature for adjustments to the tax rate to achieve the goals of undercutting illicit market prices and discouraging use by persons younger than 21 years of age while ensuring sufficient revenues are generated for the programs identified in Section 34019. (Added November 8, 2016, by initiative Proposition 64, Sec. 7.1.) - 34018. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
This section creates the California Cannabis Tax Fund in the State Treasury and says cannabis tax revenues are kept in that fund, not the General Fund.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34018. (a) The California Cannabis Tax Fund is hereby created in the State Treasury. The Tax Fund shall consist of all taxes, interest, penalties, and other amounts collected and paid to the department pursuant to this part, less payment of refunds. (b) Notwithstanding any other law, the California Cannabis Tax Fund is a special trust fund established solely to carry out the purposes of the Control, Regulate and Tax Adult Use of Marijuana Act and all revenues deposited into the Tax Fund, together with interest or dividends earned by the fund, are hereby continuously appropriated for the purposes of the Control, Regulate and Tax Adult Use of Marijuana Act without regard to fiscal year and shall be expended only in accordance with the provisions of this part and its purposes. (c) Notwithstanding any other law, the taxes imposed by this part and the revenue derived therefrom, including investment interest, shall not be considered to be part of the General Fund, as that term is used in Chapter 1 (commencing with Section 16300) of Part 2 of Division 4 of Title 2 of the Government Code, shall not be considered General Fund revenue for purposes of Section 8 of Article XVI of the California Constitution and its implementing statutes, and shall not be considered “moneys” for purposes of subdivisions (a) and (b) of Section 8 of Article XVI of the California Constitution and its implementing statutes. (Amended by Stats. 2022, Ch. 474, Sec. 43. (SB 1496) Effective January 1, 2023. Note: This section was added on Nov. 8, 2016, by initiative Prop. 64.) - 34019. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
This section directs how cannabis tax money must be estimated, disbursed, and allocated to specific state programs and accounts.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34019. (a) (1) For each fiscal year, the Department of Finance shall estimate revenues to be received pursuant to Sections 34011, 34011.2, and 34012 and provide those estimates to the Controller no later than June 15 of each year. The Controller shall use these estimates when disbursing funds pursuant to this section. Except as provided in paragraph (2), before any funds are disbursed pursuant to subdivisions (b), (c), (d), and (e) of this section, the Controller shall disburse from the tax fund to the appropriate account, without regard to fiscal year, the following: (A) Reasonable costs incurred by the department for administering and collecting the taxes imposed by this part, except that such costs shall not exceed 4 percent of tax revenues received. (B) Reasonable costs incurred by the Department of Cannabis Control for maintaining and operating the track and trace program and for conducting any civil or criminal enforcement against unauthorized commercial cannabis activity pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code. (C) Reasonable costs incurred by the Department of Fish and Wildlife, the State Water Resources Control Board, and the Department of Pesticide Regulation for carrying out their respective duties under Division 10 (commencing with Section 26000) of the Business and Professions Code to the extent those costs are not otherwise reimbursed. (D) Reasonable costs incurred by the Governor’s Office of Business and Economic Development for implementing, administering, and enforcing Chapter 23 (commencing with Section 26240) of Division 10 of the Business and Professions Code. (E) Reasonable costs incurred by the Controller for performing duties imposed by the Control, Regulate and Tax Adult Use of Marijuana Act, including the audit required by Section 34020. (F) Reasonable costs incurred by the Department of Finance for conducting the performance audit pursuant to Section 26191 of the Business and Professions Code. (G) Reasonable costs incurred by the Legislative Analyst’s Office for performing duties imposed by Section 34017. (H) Sufficient funds to reimburse the Division of Labor Standards Enforcement and the Division of Occupational Safety and Health within the Department of Industrial Relations and the Employment Development Department for the costs of applying and enforcing state labor laws to licensees under Division 10 (commencing with Section 26000) of the Business and Professions Code. (2) Notwithstanding paragraph (1), the Controller shall not make disbursements pursuant to subparagraph (A), (B), (C), (E), or (H) for the 2022–23 and 2023–24 fiscal years. (b) The Controller shall next disburse the sum of ten million dollars ($10,000,000) to a public university or universities in California annually beginning with the 2018–19 fiscal year until the 2028–29 fiscal year to research and evaluate the implementation and effect of the Control, Regulate and Tax Adult Use of Marijuana Act, and shall, if appropriate, make recommendations to the Legislature and Governor regarding possible amendments to the Control, Regulate and Tax Adult Use of Marijuana Act. The recipients of these funds shall publish reports on their findings at a minimum of every two years and shall make the reports available to the public. The Department of Cannabis Control shall select the universities to be funded. The research funded pursuant to this subdivision shall include but not necessarily be limited to: (1) Impacts on public health, including health costs associated with cannabis use, as well as whether cannabis use is associated with an increase or decrease in use of alcohol or other drugs. (2) The impact of treatment for maladaptive cannabis use and the effectiveness of different treatment programs. (3) Public safety issues related to cannabis use, including studying the effectiveness of the packaging and labeling requirements and advertising and marketing restrictions contained in the act at preventing underage access to and use of cannabis and cannabis products, and studying the health-related effects among users of varying potency levels of cannabis and cannabis products. (4) Cannabis use rates, maladaptive use rates for adults and youth, and diagnosis rates of cannabis-related substance use disorders. (5) Cannabis market prices, illicit market prices, tax structures and rates, including an evaluation of how to best tax cannabis based on potency, and the structure and function of licensed cannabis businesses. (6) Whether additional protections are needed to prevent unlawful monopolies or anticompetitive behavior from occurring in the adult-use cannabis industry and, if so, recommendations as to the most effective measures for preventing such behavior. (7) The economic impacts in the private and public sectors, including, but not necessarily limited to, job creation, workplace safety, revenues, taxes generated for state and local budgets, and criminal justice impacts, including, but not necessarily limited to, impacts on law enforcement and public resources, short- and long-term consequences of involvement in the criminal justice system, and state and local government agency administrative costs and revenue. (8) Whether the regulatory agencies tasked with implementing and enforcing the Control, Regulate and Tax Adult Use of Marijuana Act are doing so consistent with the purposes of the act, and whether different agencies might do so more effectively. (9) Environmental issues related to cannabis production and the criminal prohibition of cannabis production. (10) The geographic location, structure, and function of licensed cannabis businesses, and demographic data, including race, ethnicity, and gender, of licenseholders. (11) The outcomes achieved by the changes in criminal penalties made under the Control, Regulate and Tax Adult Use of Marijuana Act for cannabis-related offenses, and the outcomes of the juvenile justice system, in particular, probation-based treatments and the frequency of up-charging illegal possession of cannabis or cannabis products to a more serious offense. (c) The Controller shall next disburse the sum of three million dollars ($3,000,000) annually to the Department of the California Highway Patrol beginning with the 2018–19 fiscal year until the 2022–23 fiscal year to establish and adopt protocols to determine whether a driver is operating a vehicle while impaired, including impairment by the use of cannabis or cannabis products, and to establish and adopt protocols setting forth best practices to assist law enforcement agencies. The Department of the California Highway Patrol may hire personnel to establish the protocols specified in this subdivision. In addition, the Department of the California Highway Patrol may make grants to public and private research institutions for the purpose of developing technology for determining when a driver is operating a vehicle while impaired, including impairment by the use of cannabis or cannabis products. (d) The Controller shall next disburse the sum of ten million dollars ($10,000,000) beginning with the 2018–19 fiscal year and increasing ten million dollars ($10,000,000) each fiscal year thereafter until the 2022–23 fiscal year, at which time the disbursement shall be fifty million dollars ($50,000,000) each year thereafter, to the Governor’s Office of Business and Economic Development, in consultation with the Labor and Workforce Development Agency and the State Department of Social Services, to administer a community reinvestments grants program to local health departments and at least 50 percent to qualified community-based nonprofit organizations to support job placement, mental health treatment, substance use disorder treatment, system navigation services, legal services to address barriers to reentry, and linkages to medical care for communities disproportionately affected by past federal and state drug policies. The office shall solicit input from community-based job skills, job placement, and legal service providers with relevant expertise as to the administration of the grants program. In addition, the office shall periodically evaluate the programs it is funding to determine the effectiveness of the programs, shall not spend more than 4 percent for administrative costs related to implementation, evaluation, and oversight of the programs, and shall award grants annually, beginning no later than January 1, 2020. (e) The Controller shall next disburse the sum of two million dollars ($2,000,000) annually to the University of California San Diego Center for Medicinal Cannabis Research to further the objectives of the center, including the enhanced understanding of the efficacy and adverse effects of cannabis as a pharmacological agent. (f) By July 15 of each fiscal year beginning in the 2018–19 fiscal year, the Controller shall, after disbursing funds pursuant to subdivisions (a), (b), (c), (d), and (e), disburse funds deposited in the tax fund during the prior fiscal year into sub-trust accounts, which are hereby created, as follows: (1) Sixty percent shall be deposited in the Youth Education, Prevention, Early Intervention and Treatment Account, and disbursed by the Controller to the State Department of Health Care Services for programs for youth that are designed to educate about and to prevent substance use disorders and to prevent harm from substance use. The State Department of Health Care Services shall enter into interagency agreements with the State Department of Public Health and the State Department of Education to implement and administer these programs. The programs shall emphasize accurate education, effective prevention, early intervention, school retention, and timely treatment services for youth, their families, and caregivers. The programs may include, but are not limited to, the following components: (A) Prevention and early intervention services including outreach, risk survey and education to youth, families, caregivers, schools, primary care health providers, behavioral health and substance use disorder service providers, community and faith-based organizations, foster care providers, juvenile and family courts, and others to recognize and reduce risks related to substance use, and the early signs of problematic use and of substance use disorders. (B) Grants to schools to develop and support student assistance programs, or other similar programs, designed to prevent and reduce substance use, and improve school retention and performance, by supporting students who are at risk of dropping out of school and promoting alternatives to suspension or expulsion that focus on school retention, remediation, and professional care. Schools with higher than average dropout rates should be prioritized for grants. (C) Grants to programs for outreach, education, and treatment for homeless youth and out-of-school youth with substance use disorders. (D) Access and linkage to care provided by county behavioral health programs for youth, and their families and caregivers, who have a substance use disorder or who are at risk for developing a substance use disorder. (E) Youth-focused substance use disorder treatment programs that are culturally and gender competent, trauma informed, evidence based, and that provide a continuum of care that includes screening and assessment (substance use disorder as well as mental health), early intervention, active treatment, family involvement, case management, overdose prevention, prevention of communicable diseases related to substance use, relapse management for substance use and other cooccurring behavioral health disorders, vocational services, literacy services, parenting classes, family therapy and counseling services, medication-assisted treatments, psychiatric medication, and psychotherapy. When indicated, referrals must be made to other providers. (F) To the extent permitted by law and where indicated, interventions shall utilize a two-generation approach to addressing substance use disorders with the capacity to treat youth and adults together. This would include supporting the development of family-based interventions that address substance use disorders and related problems within the context of families, including parents, foster parents, caregivers, and all their children. (G) Programs to assist individuals, as well as families and friends of drug-using young people, to reduce the stigma associated with substance use including being diagnosed with a substance use disorder or seeking substance use disorder services. This includes peer-run outreach and education to reduce stigma, anti-stigma campaigns, and community recovery networks. (H) Workforce training and wage structures that increase the hiring pool of behavioral health staff with substance use disorder prevention and treatment expertise. Provide ongoing education and coaching that increases substance use treatment providers’ core competencies and trains providers on promising and evidence-based practices. (I) Construction of community-based youth treatment facilities. (J) The State Department of Health Care Services, the State Department of Public Health, and the State Department of Education may contract with each county behavioral health program for the provision of services. (K) Funds shall be allocated to counties based on demonstrated need, including the number of youth in the county, the prevalence of substance use disorders among adults, and confirmed through statistical data, validated assessments, or submitted reports prepared by the applicable county to demonstrate and validate need. (L) The State Department of Health Care Services, State Department of Public Health, and the State Department of Education shall periodically evaluate the programs they are funding to determine the effectiveness of the programs. (M) The State Department of Health Care Services, State Department of Public Health, and the State Department of Education may use up to 4 percent of the moneys allocated to the Youth Education, Prevention, Early Intervention and Treatment Account for administrative costs related to implementation, evaluation, and oversight of the programs. (N) If the Department of Finance ever determines that funding pursuant to cannabis taxation exceeds demand for youth prevention and treatment services in the state, the State Department of Health Care Services, State Department of Public Health, and the State Department of Education shall provide a plan to the Department of Finance to provide treatment services to adults as well as youth using these funds. (O) The State Department of Health Care Services, the State Department of Public Health, and the State Department of Education shall solicit input from volunteer health organizations, physicians who treat addiction, treatment researchers, family therapy and counseling providers, and professional education associations with relevant expertise as to the administration of any grants made pursuant to this paragraph. (P) On or before July 10, 2023, the State Department of Health Care Services shall provide to the Legislature, pursuant to Section 9795 of the Government Code, a spending report of funds from the Youth Education, Prevention, Early Intervention and Treatment Account for the 2021–22 and 2022–23 fiscal years. On or before July 10, 2024, and annually thereafter, the State Department of Health Care Services shall provide to the Legislature, pursuant to Section 9795 of the Government Code, a spending report of funds from the Youth Education, Prevention, Early Intervention and Treatment Account for the prior fiscal year. (2) Twenty percent shall be deposited in the Environmental Restoration and Protection Account, and disbursed by the Controller as follows: (A) To the Department of Fish and Wildlife and the Department of Parks and Recreation for the cleanup, remediation, and restoration of environmental damage in watersheds affected by cannabis cultivation and related activities, including, but not limited to, damage that occurred prior to enactment of this part, and to support local partnerships for this purpose. The Department of Fish and Wildlife and the Department of Parks and Recreation may distribute a portion of the funds they receive from the Environmental Restoration and Protection Account through grants for purposes specified in this paragraph. The Department of Fish and Wildlife shall use moneys made available pursuant to subparagraph (D) for purposes of this subparagraph to fund its activities required pursuant to Sections 1024 and 1025 of the Fish and Game Code. (B) To the Department of Fish and Wildlife and the Department of Parks and Recreation for the stewardship and operation of state-owned wildlife habitat areas and state park units in a manner that discourages and prevents the illegal cultivation, production, sale, and use of cannabis and cannabis products on public lands, and to facilitate the investigation, enforcement, and prosecution of illegal cultivation, production, sale, and use of cannabis or cannabis products on public lands. (C) To the Department of Fish and Wildlife to assist in funding the watershed enforcement program and multiagency task force established pursuant to subdivisions (b) and (c) of Section 12029 of the Fish and Game Code to facilitate the investigation, enforcement, and prosecution of these offenses and to ensure the reduction of adverse impacts of cannabis cultivation, production, sale, and use on fish and wildlife habitats throughout the state. (D) For purposes of this paragraph, the Secretary of the Natural Resources Agency shall determine the allocation of revenues between the Department of Fish and Wildlife and the Department of Parks and Recreation. During the first five years of implementation, first consideration should be given to funding purposes specified in subparagraph (A). (E) Funds allocated pursuant to this paragraph shall be used to increase and enhance activities described in subparagraphs (A), (B), and (C), and not replace allocation of other funding for these purposes. Accordingly, annual General Fund appropriations to the Department of Fish and Wildlife and the Department of Parks and Recreation shall not be reduced below the levels provided in the Budget Act of 2014 (Chapter 25 of the Statutes of 2014). (3) Twenty percent shall be deposited into the State and Local Government Law Enforcement Account and disbursed by the Controller as follows: (A) To the Department of the California Highway Patrol for conducting training programs for detecting, testing, and enforcing laws against driving under the influence of alcohol and other drugs, including driving under the influence of cannabis. The Department of the California Highway Patrol may hire personnel to conduct the training programs specified in this subparagraph. (B) To the Department of the California Highway Patrol to fund internal California Highway Patrol programs and grants to qualified nonprofit organizations and local governments for education, prevention, and enforcement of laws related to driving under the influence of alcohol and other drugs, including cannabis; programs that help enforce traffic laws, educate the public in traffic safety, provide varied and effective means of reducing fatalities, injuries, and economic losses from collisions; and for the purchase of equipment related to enforcement of laws related to driving under the influence of alcohol and other drugs, including cannabis. (C) To the Board of State and Community Corrections for making grants to local governments to assist with law enforcement, fire protection, or other local programs addressing public health and safety associated with the implementation of the Control, Regulate and Tax Adult Use of Marijuana Act. A local government shall be eligible for a grant only if it either allows the retail sale of cannabis in storefronts or, for jurisdictions with a population of 10,000 residents or less, allows cannabis delivery in the jurisdiction that serves both medicinal and adult-use consumers. The Board of State and Community Corrections shall prioritize grant awards for local governments whose grant application includes illicit cannabis enforcement. The board may award grants both competitively and based on a formula to provide consistent and ongoing funding for local governments to implement the programs described in this subparagraph. (D) For purposes of this paragraph, the Department of Finance shall determine the allocation of revenues between the agencies; provided, however, beginning in the 2022–23 fiscal year the amount allocated pursuant to subparagraph (A) shall not be less than ten million dollars ($10,000,000) annually and the amount allocated pursuant to subparagraph (B) shall not be less than forty million dollars ($40,000,000) annually. In determining the amount to be allocated before the 2022–23 fiscal year pursuant to this paragraph, the Department of Finance shall give initial priority to subparagraph (A). (g) Funds allocated pursuant to subdivision (f) shall be used to increase the funding of programs and purposes identified and shall not be used to replace allocation of other funding for these purposes. (h) Effective July 1, 2028, the Legislature may amend this section by majority vote to further the purposes of the Control, Regulate and Tax Adult Use of Marijuana Act, including allocating funds to programs other than those specified in subdivisions (d) and (f). Any revisions pursuant to this subdivision shall not result in a reduction of funds to accounts established pursuant to subdivisions (d) and (f) in any subsequent year from the amount allocated to each account in the 2027–28 fiscal year. Prior to July 1, 2028, the Legislature may not change the allocations to programs specified in subdivisions (d) and (f). (Amended by Stats. 2025, Ch. 18, Sec. 1. (SB 141) Effective June 27, 2025.) - 34019.01. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
The Controller must disburse certain cannabis tax fund money to sub-trust accounts for specified fiscal years, subject to a baseline cap and later true-up payments by set dates.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34019.01. Notwithstanding subdivision (f) of Section 34019, for the 2021–22 fiscal year, the 2022–23 fiscal year, and the 2023–24 fiscal year, after disbursing funds pursuant to subdivisions (a), (b), (c), (d), and (e) of Section 34019, by November 1 following the fiscal year, the Controller shall disburse funds deposited in the tax fund during the prior fiscal year into sub-trust accounts in an amount not to exceed the 2020–21 fiscal year baseline. Any amount of funds that exceeds the 2020–21 fiscal year baseline shall remain in the tax fund for that fiscal year and shall be disbursed, as follows: (a) (1) For the 2021–22 fiscal year, by November 1, 2022, the Controller shall disburse from the tax fund, to the extent available, an amount necessary to enable funds disbursed to the sub-trust accounts for the 2021–22 fiscal year pursuant to subdivision (f) of Section 34019 and Section 34019.1 to be equal to the 2020–21 fiscal year baseline. (2) For the 2022–23 fiscal year, by November 1, 2023, the Controller shall disburse, to the extent available, an amount necessary to enable funds disbursed to the sub-trust accounts for the 2022–23 fiscal year pursuant to subdivision (f) of Section 34019 and Section 34019.1 to be equal to the 2020–21 fiscal year baseline. (3) For the 2023–24 fiscal year, by November 1, 2024, the Controller shall disburse, to the extent available, an amount necessary to enable funds disbursed to the sub-trust accounts for the 2023–24 fiscal year pursuant to subdivision (f) of Section 34019 and Section 34019.1 to be equal to the 2020–21 fiscal year baseline. (b) On or before January 1, 2026, any remaining moneys in the tax fund retained pursuant to this section and any interest derived shall be disbursed to the sub-trust accounts pursuant to subdivision (f) of Section 34019. (Added by Stats. 2022, Ch. 56, Sec. 34. (AB 195) Effective June 30, 2022.) - 34019.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
This section appropriates General Fund money for specified cannabis tax purposes, directs the Controller to make transfers on the Department of Finance’s order, caps transfers at $150 million cumulatively, and repeals the section on December 31, 2026.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34019.1. (a) In the 2022–23 fiscal year, the sum of ten thousand dollars ($10,000) is hereby appropriated from the General Fund for the purposes of this section. In the 2023–24 fiscal year, the sum of one hundred fifty million dollars ($150,000,000) is hereby appropriated from the General Fund, as specified in subdivision (b), for the purposes of this section. In no event shall any funds in excess of those amounts be transferred pursuant to this section. These funds shall be available for encumbrance or expenditure until June 30, 2025. (b) Upon the order of the Department of Finance, the Controller shall make the following transfers from the General Fund, in an amount not to exceed one hundred fifty million dollars ($150,000,000) in fiscal years 2023–24 and 2024–25, cumulatively: (1) By November 1, 2023, the Controller shall, subject to the limitation in subdivision (a), transfer from the General Fund an amount that would enable funds disbursed to the sub-trust accounts for the 2022–23 fiscal year, pursuant to subdivision (f) of Section 34019, Section 34019.01, and this paragraph, to be equal to the 2020–21 fiscal year baseline. (2) By November 1, 2024, the Controller shall, subject to the limitation in subdivision (a), transfer from the General Fund an amount that would enable funds disbursed to the sub-trust accounts for the 2023–24 fiscal year, pursuant to subdivision (f) of Section 34019, Section 34019.01, and this paragraph, to be equal to the 2020–21 fiscal year baseline. (c) This section shall remain in effect only until December 31, 2026, and as of that date is repealed. (Added by Stats. 2022, Ch. 56, Sec. 35. (AB 195) Effective June 30, 2022. Repealed as of December 31, 2026, by its own provisions.) - 34019.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
Certain Health Care Services Department contracts for specified cannabis-tax programs are exempt from several procurement rules, the State Administrative Manual, and DGS review or approval.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34019.5. Contracts entered into or amended by the State Department of Health Care Services to implement and administer the programs identified in paragraph (1) of subdivision (f) of Section 34019 shall be exempt from Chapter 6 (commencing with Section 14825) of Part 5.5 of Division 3 of Title 2 of the Government Code, Section 19130 of the Government Code, Part 2 (commencing with Section 10100) of Division 2 of the Public Contract Code, shall be exempt from the State Administrative Manual, and shall not be subject to the review or approval of any division of the Department of General Services. (Added by Stats. 2019, Ch. 40, Sec. 16. (AB 97) Effective July 1, 2019.) - 34020. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
The Controller must periodically audit the Tax Fund.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34020. The Controller shall periodically audit the Tax Fund to ensure that those funds are used and accounted for in a manner consistent with this part and as otherwise required by law. (Added November 8, 2016, by initiative Proposition 64, Sec. 7.1.) - 34020.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. )
The Department of Cannabis Control must submit a cannabis industry report to the Legislature by March 1, 2025.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 14.5. Cannabis Tax [34010 - 34021.5] ( Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161. ) ## CHAPTER 3. Administration [34013 - 34021.5] ( Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14. ) ## 34020.1. (a) On or before March 1, 2025, the Department of Cannabis Control, in consultation with the Department of Finance and the California Department of Tax and Fee Administration, shall submit a report to the Legislature on the condition and health of the cannabis industry in the state. The report shall include, but is not limited to, the following information: (1) How many local jurisdictions have permitted commercial cannabis activity. (2) How many local jurisdictions have not permitted commercial cannabis activity. (3) Information or analysis concerning the potential expansion or contraction of the cannabis market in the state, which may include information concerning any increase in retail cannabis sales and activity in the illicit market. (4) How many equity licensees have been approved by the Department of Cannabis Control. (5) In what counties the state equity licensees located. (6) The health of the Cannabis Tax Fund, and any future projections of Cannabis Tax Fund revenues. (7) Information on the viability of cannabis businesses in the state, and the ability to continue to operate cannabis businesses in the state, from a general and equity licensee standpoint. (8) The impacts of the suspension of the cultivation tax imposed by paragraph (2) of subdivision (a) of Section 34012, including whether that suspension resulted in a decrease in retail cannabis prices or increased participation in the legal cannabis market. (b) The report may include recommendations to strengthen the state’s legal cannabis market. (c) The Department of Cannabis Control may contract with a public university or universities in California to prepare the report. Subject to approval by the Department of Cannabis Control, the university or universities may contract with other organizations in connection with the report. (d) The Department of Cannabis Control may consolidate this report with any other reports required under Division 10 (commencing with Section 26000) of the Business and Professions Code. (Added by Stats. 2022, Ch. 56, Sec. 36. (AB 195) Effective June 30, 2022.)
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