State Codes and Statutes

Statutes > California > Rtc > 32451-32457

REVENUE AND TAXATION CODE
SECTION 32451-32457



32451.  The board shall enforce the provisions of this part and may
prescribe, adopt, and enforce rules and regulations relating to the
administration and enforcement of this part.



32452.  In addition to any other reports required under this part,
the board may, by rule and otherwise, require additional, other, or
supplemental reports from alcoholic beverage licensees, common and
private carriers, and other persons and prescribe the form, including
verification, of the information to be given on, and the times for
filing of, such additional, other, or supplemental reports. The
failure or refusal of any person to render the reports required under
this section is a misdemeanor.



32452.1.  For all purposes of this part, when records are maintained
in liters the equivalent measure in wine gallons shall be determined
by multiplying total liters by a conversion factor of 0.26417 for
wine, and by a conversion factor of 0.264172 for distilled spirits.



32453.  The board may make such examinations of the books and
records of any person selling, manufacturing, warehousing, or
transporting alcoholic beverages as it may deem necessary in carrying
out the provisions of this part.


32454.  The board may employ accountants, auditors, investigators
and other expert and clerical assistance necessary to enforce its
powers and perform its duties under this part.



32455.  It is unlawful for the board or any person having an
administrative position under this part to make known in any manner
whatever any information set forth or disclosed in any report from
any winegrower pursuant to this part regarding the names of the
purchasers and the amounts of individual sales of wines which the
winegrower has exported from this state, or to permit the portion of
any report or copy thereof which contains such information to be seen
or examined by any person. This section does not prohibit the
publication by the board of any winegrower's total receipts from the
export of wines from this state.
   Nothing in this section shall prevent the board from exchanging
with officials of other states information concerning the interstate
shipments of wine.


32455.5.  (a) Except as otherwise provided by law, any person who is
engaged in the business of preparing, or providing services in
connection with the preparation of, returns under Chapter 6 of this
part, or any person who for compensation prepares any such return for
any other person, and who knowingly or recklessly does either of the
following, shall be guilty of a misdemeanor, and, upon conviction
thereof, shall be fined not more than one thousand dollars ($1,000)
or imprisoned no more than one year, or both, together with the costs
of prosecution:
   (1) Discloses any information furnished to him or her for, or in
connection with, the preparation of the return.
   (2) Uses that information for any purpose other than to prepare,
or assist in preparing, the return.
   (b) Subdivision (a) shall not apply to disclosure of information
if that disclosure is made pursuant to the person's consent or
pursuant to a subpoena, court order, or other compulsory legal
process.



32456.  A certificate by the board or an employee of the board
stating that a notice required by this part was given by mailing or
personal service shall be prima facie evidence in any administrative
or judicial proceeding of the fact and regularity of the mailing or
personal service in accordance with any requirement of this part for
the giving of a notice. Unless otherwise specifically required, any
notice provided by this part to be mailed or served may be given
either by mailing or by personal service in the manner provided for
giving notice of a deficiency determination.



32457.  Notwithstanding Section 15619 of the Government Code, all
information contained in the Vendor's Report of Beer Shipments into
California may be made public.


State Codes and Statutes

Statutes > California > Rtc > 32451-32457

REVENUE AND TAXATION CODE
SECTION 32451-32457



32451.  The board shall enforce the provisions of this part and may
prescribe, adopt, and enforce rules and regulations relating to the
administration and enforcement of this part.



32452.  In addition to any other reports required under this part,
the board may, by rule and otherwise, require additional, other, or
supplemental reports from alcoholic beverage licensees, common and
private carriers, and other persons and prescribe the form, including
verification, of the information to be given on, and the times for
filing of, such additional, other, or supplemental reports. The
failure or refusal of any person to render the reports required under
this section is a misdemeanor.



32452.1.  For all purposes of this part, when records are maintained
in liters the equivalent measure in wine gallons shall be determined
by multiplying total liters by a conversion factor of 0.26417 for
wine, and by a conversion factor of 0.264172 for distilled spirits.



32453.  The board may make such examinations of the books and
records of any person selling, manufacturing, warehousing, or
transporting alcoholic beverages as it may deem necessary in carrying
out the provisions of this part.


32454.  The board may employ accountants, auditors, investigators
and other expert and clerical assistance necessary to enforce its
powers and perform its duties under this part.



32455.  It is unlawful for the board or any person having an
administrative position under this part to make known in any manner
whatever any information set forth or disclosed in any report from
any winegrower pursuant to this part regarding the names of the
purchasers and the amounts of individual sales of wines which the
winegrower has exported from this state, or to permit the portion of
any report or copy thereof which contains such information to be seen
or examined by any person. This section does not prohibit the
publication by the board of any winegrower's total receipts from the
export of wines from this state.
   Nothing in this section shall prevent the board from exchanging
with officials of other states information concerning the interstate
shipments of wine.


32455.5.  (a) Except as otherwise provided by law, any person who is
engaged in the business of preparing, or providing services in
connection with the preparation of, returns under Chapter 6 of this
part, or any person who for compensation prepares any such return for
any other person, and who knowingly or recklessly does either of the
following, shall be guilty of a misdemeanor, and, upon conviction
thereof, shall be fined not more than one thousand dollars ($1,000)
or imprisoned no more than one year, or both, together with the costs
of prosecution:
   (1) Discloses any information furnished to him or her for, or in
connection with, the preparation of the return.
   (2) Uses that information for any purpose other than to prepare,
or assist in preparing, the return.
   (b) Subdivision (a) shall not apply to disclosure of information
if that disclosure is made pursuant to the person's consent or
pursuant to a subpoena, court order, or other compulsory legal
process.



32456.  A certificate by the board or an employee of the board
stating that a notice required by this part was given by mailing or
personal service shall be prima facie evidence in any administrative
or judicial proceeding of the fact and regularity of the mailing or
personal service in accordance with any requirement of this part for
the giving of a notice. Unless otherwise specifically required, any
notice provided by this part to be mailed or served may be given
either by mailing or by personal service in the manner provided for
giving notice of a deficiency determination.



32457.  Notwithstanding Section 15619 of the Government Code, all
information contained in the Vendor's Report of Beer Shipments into
California may be made public.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 32451-32457

REVENUE AND TAXATION CODE
SECTION 32451-32457



32451.  The board shall enforce the provisions of this part and may
prescribe, adopt, and enforce rules and regulations relating to the
administration and enforcement of this part.



32452.  In addition to any other reports required under this part,
the board may, by rule and otherwise, require additional, other, or
supplemental reports from alcoholic beverage licensees, common and
private carriers, and other persons and prescribe the form, including
verification, of the information to be given on, and the times for
filing of, such additional, other, or supplemental reports. The
failure or refusal of any person to render the reports required under
this section is a misdemeanor.



32452.1.  For all purposes of this part, when records are maintained
in liters the equivalent measure in wine gallons shall be determined
by multiplying total liters by a conversion factor of 0.26417 for
wine, and by a conversion factor of 0.264172 for distilled spirits.



32453.  The board may make such examinations of the books and
records of any person selling, manufacturing, warehousing, or
transporting alcoholic beverages as it may deem necessary in carrying
out the provisions of this part.


32454.  The board may employ accountants, auditors, investigators
and other expert and clerical assistance necessary to enforce its
powers and perform its duties under this part.



32455.  It is unlawful for the board or any person having an
administrative position under this part to make known in any manner
whatever any information set forth or disclosed in any report from
any winegrower pursuant to this part regarding the names of the
purchasers and the amounts of individual sales of wines which the
winegrower has exported from this state, or to permit the portion of
any report or copy thereof which contains such information to be seen
or examined by any person. This section does not prohibit the
publication by the board of any winegrower's total receipts from the
export of wines from this state.
   Nothing in this section shall prevent the board from exchanging
with officials of other states information concerning the interstate
shipments of wine.


32455.5.  (a) Except as otherwise provided by law, any person who is
engaged in the business of preparing, or providing services in
connection with the preparation of, returns under Chapter 6 of this
part, or any person who for compensation prepares any such return for
any other person, and who knowingly or recklessly does either of the
following, shall be guilty of a misdemeanor, and, upon conviction
thereof, shall be fined not more than one thousand dollars ($1,000)
or imprisoned no more than one year, or both, together with the costs
of prosecution:
   (1) Discloses any information furnished to him or her for, or in
connection with, the preparation of the return.
   (2) Uses that information for any purpose other than to prepare,
or assist in preparing, the return.
   (b) Subdivision (a) shall not apply to disclosure of information
if that disclosure is made pursuant to the person's consent or
pursuant to a subpoena, court order, or other compulsory legal
process.



32456.  A certificate by the board or an employee of the board
stating that a notice required by this part was given by mailing or
personal service shall be prima facie evidence in any administrative
or judicial proceeding of the fact and regularity of the mailing or
personal service in accordance with any requirement of this part for
the giving of a notice. Unless otherwise specifically required, any
notice provided by this part to be mailed or served may be given
either by mailing or by personal service in the manner provided for
giving notice of a deficiency determination.



32457.  Notwithstanding Section 15619 of the Government Code, all
information contained in the Vendor's Report of Beer Shipments into
California may be made public.