SECTIONS 32151-32152 - California Statutes

REVENUE AND TAXATION CODE

SECTION 32151-32152

32151. Except as otherwise provided in this part, an excise tax is
imposed upon all beer and wine sold in this State or pursuant to
Section 23384 of the Business and Professions Code by a manufacturer,
wine grower, or importer, or sellers of beer or wine selling beer or
wine 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, sixty-two cents ($0.62) for every barrel
containing 31 gallons and at a proportionate rate for any other
quantity until July 1, 1959, and on and after July 1, 1959, one
dollar and twenty-four cents ($1.24) for every barrel containing 31
gallons 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, one cent ($0.01) 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, two cents ($0.02) per wine gallon and at a
proportionate rate for any other quantity.
(d) On champagne, sparkling wine, excepting sparkling hard cider,
whether naturally or artificially carbonated, thirty cents ($0.30)
per wine gallon and at a proportionate rate for any other quantity.
(e) On sparkling hard cider, two cents ($0.02) per wine gallon and
at a proportionate rate for any other quantity.
(f) Except with respect to beer in the internal revenue bonded
premises of a beer manufacturer, for the privilege of possessing or
selling beer on which a tax not greater than at the rate of sixty-two
cents ($0.62) per barrel has been paid under this part, a floor
stock tax of sixty-two cents ($0.62) per barrel, and at a
proportionate rate for any other quantity, is hereby imposed on all
beer possessed at 12.01 a.m. on July 1, 1959, by every person
licensed under Division 9 of the Business and Professions Code. On or
before July 31, 1959, each person subject to the tax imposed by this
subdivision shall prepare and file with the board, on a form
prescribed by the board, a return showing the amount of beer
possessed by him at 12.01 a.m. on July 1, 1959, that is subject to
the tax imposed by this subdivision, and such other information as
the board deems necessary for the proper administration of this part.
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 July
31, 1959.
All the provisions of this part relating to excise taxes are
applicable also to the tax imposed by this subdivision, to the extent
that they are not inconsistent with this subdivision.

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.