California Statutes
§ 32051. — 32051. (Added by Stats. 1955, Ch. 1842.)
California § 32051.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 14.PART 14. ALCOHOLIC BEVERAGE TAX
Ch. 2.CHAPTER 2. General Exemptions
This text of California § 32051. (32051. (Added by Stats. 1955, Ch. 1842.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 32051. (2026).
Text
Alcoholic beverages in continuous transit through this State are exempt from the provisions of this part only while in continuous transit through this State in the possession or custody of common carriers. The board may require affidavits of any person on forms prescribed by the board and may require any such shipments to be checked in and checked out at the boundaries of the State. Any person refusing to make the affidavits required or refusing to check in or check out the alcoholic beverages is guilty of a misdemeanor.
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Legislative History
Added by Stats. 1955, Ch. 1842.
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Bluebook (online)
California § 32051., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32051..