DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 4. Tax on Beer and Wine 32151-32179›ARTICLE 1. Imposition of Tax 32151-32152
§ 32152
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
The board shall adopt such rules and regulations as may be necessary to coordinate so far as permitted by the provisions of this part the system of beer and wine taxation imposed by this part with the system of beer and wine taxation imposed by the internal revenue laws of the United States.
(Added by Stats. 1955, Ch. 1842.)
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