California Revenue and Taxation Code 32501 – All taxes, interest, and penalties imposed and all amounts of tax …
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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.)
Terms Used In California Revenue and Taxation Code 32501
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- 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. See California Revenue and Taxation Code 32004