RTC

RTCRevenue and Taxation Code - RTC

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PART 14. ALCOHOLIC BEVERAGE TAX

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. General Exemptions

CHAPTER 3. Registration and Bonds

CHAPTER 4. Tax on Beer and Wine

ARTICLE 1. Imposition of Tax

ARTICLE 2. Presumptions and Exemptions

CHAPTER 5. Tax on Distilled Spirits

ARTICLE 1. Imposition of Tax

ARTICLE 2. Presumptions and Exemptions

CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits

ARTICLE 1. Imposition of the Surtax

ARTICLE 2. Disposition of Proceeds

CHAPTER 6. Determinations

ARTICLE 1. Returns and Payments

ARTICLE 1.1. Payment by Electronic Funds Transfer

ARTICLE 2. Deficiency Determinations

ARTICLE 3. Determinations if No Return Made

ARTICLE 4. Redeterminations

ARTICLE 5. Jeopardy Determinations

CHAPTER 7. Collection of Tax

ARTICLE 1. Suit for Tax

ARTICLE 2. Judgment for Tax

ARTICLE 2.5. Warrant for Collection

ARTICLE 3. Seizure and Sale

ARTICLE 4. Miscellaneous

CHAPTER 8. Overpayments and Refunds

ARTICLE 1. Claim for Refund

ARTICLE 2. Suit for Refund

ARTICLE 3. Recovery of Erroneous Refunds

ARTICLE 4. Cancellations

CHAPTER 9. Administration

ARTICLE 1. Administration

ARTICLE 2. The California Taxpayers’ Bill of Rights

CHAPTER 10. Disposition of Proceeds

CHAPTER 11. Violations