Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of 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.
  

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.)

RTCRevenue and Taxation Code - RTC