CHAPTER 1. General Provisions and Definitions [32001. - 32010.]

Cal. Revenue and Taxation Code - RTC 1.

in effect

Cal. Revenue and Taxation Code - RTC § 32001. Section 32001.

This part is known and may be cited as the “Alcoholic Beverage Tax Law.”

Cal. Revenue and Taxation Code - RTC § 32002. Section 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.

Cal. Revenue and Taxation Code - RTC § 32003. Section 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.

Cal. Revenue and Taxation Code - RTC § 32004. Section 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.

Cal. Revenue and Taxation Code - RTC § 32005. Section 32005.

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

Cal. Revenue and Taxation Code - RTC § 32006. Section 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.

Cal. Revenue and Taxation Code - RTC § 32007. Section 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.

Cal. Revenue and Taxation Code - RTC § 32010. Section 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.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026