Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 32251 — Returns and Payments
Cal. Rev. & Tax. Code § 32251
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2023-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The tax is a direct obligation of the taxpayer and is due and payable monthly on or before the 15th day of each calendar month. Each taxpayer, on or before the 15th day of each month, shall file a tax return for the preceding calendar month, using electronic media, showing the amount of beer or…
Citator
Cal. Rev. & Tax. Code § 32251 — Returns and Payments is in force in the current edition of the Code, and nothing recorded condemns it.
The tax is a direct obligation of the taxpayer and is due and payable monthly on or before the 15th day of each calendar month. Each taxpayer, on or before the 15th day of each month, shall file a tax return for the preceding calendar month, using electronic media, showing the amount of beer or wine or distilled spirits sold in this state, the amount of tax for the period covered by the return, and any other information as the board deems necessary. 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 the 15th day of the month. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.