DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 9. Administration 32451-32476›ARTICLE 1. Administration 32451-32458.4

§ 32453

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1955, Ch. 1842.)

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California Revenue and Taxation Code

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