SECTIONS 32001-32010 - California Statutes

REVENUE AND TAXATION CODE

SECTION 32001-32010

32001. This part is known and may be cited as the "Alcoholic
Beverage Tax Law."

32002. Unless the context otherwise requires, the definitions set
forth in this chapter and those in Chapter 1 (commencing with Section
23000) of Division 9 of the Business and Professions Code govern the
construction of this part.

32003. "Sale," as used in Sections 32151 and 32201 of this code,
includes, in addition to the definition in Section 23025 of the
Business and Professions Code, the transaction whereby alcoholic
beverages are transferred, with or without consideration, by a
licensee holding one type of license to himself for purposes of sale
under a retailer's license held by him or to any person for any
purpose; and the transaction whereby alcoholic beverages are
transferred, with or without consideration, by a customs broker to
any person within this State except a licensed importer.

32004. "Tax," as used in this part, except in Chapters 4
(commencing with Section 32151) and 5 (commencing with Section
32201), means the excise tax imposed by this part on beer or wine or
on distilled spirits.

32005. "Taxpayer," means a person liable for the payment of a tax
pursuant to this part.

32006. The provisions of this part insofar as they are
substantially the same as existing provisions of law relating to the
same subject matter shall be construed as restatements and
continuations and not as new enactments.

32007. Any action or proceeding commenced before this part takes
effect, or any right accrued, is not affected by this part, but all
procedure taken shall conform to the provisions of this part as far
as possible.

32010. The taxes imposed by this part are in lieu of all county,
municipal, or district taxes on the sale of beer, wine, or distilled
spirits.
This section does not prohibit the application of Part 1
(commencing with Section 6001), Part 1.5 (commencing with Section
7200) or Part 1.6 (commencing with Section 7251) to the sale,
storage, use or other consumption of beer, wine, or distilled
spirits.