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  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 14

Part 14
Alcoholic Beverage Tax

Chapters

1
General Provisions and Definitions
Sections 32001–32010
2
General Exemptions
Sections 32051–32054
3
Registration and Bonds
Sections 32101–32111
4
Tax on Beer and Wine
Sections 32151–32179
5
Tax on Distilled Spirits
Sections 32201–32214
5.5
Surtax on Beer, Wine,and Distilled Spirits
Sections 32220–32230
6
Determinations
Sections 32251–32313
7
Collection of Tax
Sections 32351–32390
8
Overpayments and Refunds
Sections 32401–32440
9
Administration
Sections 32451–32476
10
Disposition of Proceeds
Sections 32501–32502
11
Violations
Sections 32551–32557
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_14

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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