Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 32203 — Imposition of Tax
Cal. Rev. & Tax. Code § 32203
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 32203 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.