California Alcoholic Beverage Tax Bond
Overview
California's alcoholic beverage excise taxes are administered by the California Department of Tax and Fee Administration (CDTFA) under the Alcoholic Beverage Tax Law, and the department may require taxpayers in the program to post security for their tax obligations. A surety bond is an accepted form of that security: it guarantees that the excise taxes owed on beer, wine, and distilled spirits transactions are actually paid to the state. The CDTFA fixes the amount of security appropriate for each account, so the figure on your notice — not a single published schedule — controls what the bond must cover.
Who Needs This Bond?
Taxpayers registered with the CDTFA under the Alcoholic Beverage Tax Law whom the department has directed to post security need this bond. That can include beer manufacturers, winegrowers, distilled spirits taxpayers, importers, and wholesalers with excise tax accounts, particularly where the department judges the account to present collection risk. Alcoholic beverage businesses in California also hold licenses from the Department of Alcoholic Beverage Control, but this bond addresses the tax side: it is the security instrument for the CDTFA excise tax account, not the ABC license itself.
What is this Bond For?
The bond secures payment of California's alcoholic beverage excise taxes. Those taxes are imposed on the distribution side of the industry and remitted to the CDTFA; if a taxpayer fails to file and pay, the department can proceed against the posted security — including this bond — to recover the deficiency. The protection runs to the state and its tax revenue. The bond is not liability coverage for the business, and any claim the surety pays remains a debt the taxpayer owes the surety.
When is it Required?
The requirement begins when the CDTFA makes a security demand on your account — at registration for accounts the department flags, or later if compliance problems arise on an existing account. Once demanded, the security must be in place for the account to stay in good standing, and the department can revisit the amount as your tax liability changes. Treat the CDTFA's notice as the controlling document for both the amount and the deadline.
Where Does it Apply?
This is a statewide California requirement administered by the CDTFA, which took over administration of the state's excise tax programs from the Board of Equalization. It applies to alcoholic beverage tax accounts wherever in California the business operates. The requirement travels with the tax account rather than any particular premises, and it is separate from — and in addition to — whatever conditions attach to the business's Department of Alcoholic Beverage Control license.
How to Buy Online
Click 'Buy This Bond Online' on this page and the secure surety portal opens in a new tab. Keep your CDTFA security notice handy — the bond must be written in the amount the department fixed for your account. Complete the short application, review the documents, and pay online; your executed bond is ready to deliver to the CDTFA.
Why Bond Titan?
Bond Titan is powered by The Southern Agency, a licensed surety agency, and the program basis for this bond is cited in the Official Sources section below to the CDTFA's own alcoholic beverage tax pages, so you can confirm how the state administers the program before you buy. The online process delivers your executed bond quickly so your tax account stays in good standing.
Official Sources
The requirements described on this page are verified against the official sources below.
- CDTFA administers the California Alcoholic Beverage Tax program (excise taxes on beer, wine, and distilled spirits), including registration and account requirements: CDTFA — Alcoholic Beverage Tax Program (verified July 16, 2026)