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DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 5. Tax on Distilled Spirits 32201-32214›ARTICLE 1. Imposition of Tax 32201-32203

§ 32203

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The board shall from time to time make examinations to determine the accuracy of the reports of sales submitted by common carriers and by persons licensed to sell distilled spirits on board boats and trains operated by common carriers. The board may make such rules for the enforcement of the provisions of Section 32202 as it deems necessary to adequately insure the collection of the tax.

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

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California Revenue and Taxation Code

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