Alcoholic Beverage Tax Program

The alcoholic beverage tax is a per-gallon excise tax collected on the sale, distribution, or importation of alcoholic beverages in California. Revenues from the tax are deposited into the Alcohol Beverage Control Fund and are withdrawn for use by the State's General Fund or used to pay refunds under this program.

As part of an interagency agreement, the California Department of Tax and Fee Administration (CDTFA) collects the tax and administers the program in cooperation with the Board of Equalization. The Board of Equalization hears all appeals for claims for refund or petition for redetermination denials.

For additional information on the program's administration please visit CDTFA's website on the Alcoholic Beverage Tax Program and CDTFA's Alcoholic Beverage Tax – Publication 92. For more information on appeals, please visit Appeals Information.