California Statutes
§ 32103. — 32103. (Amended by Stats. 1993, Ch. 1113, Sec. 13.)
California § 32103.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 14.PART 14. ALCOHOLIC BEVERAGE TAX
Ch. 3.CHAPTER 3. Registration and Bonds
This text of California § 32103. (32103. (Amended by Stats. 1993, Ch. 1113, Sec. 13.)) 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 § 32103. (2026).
Text
Subject to the limitations provided in this article, the board shall fix the total amount of the security required of any taxpayer and may increase or reduce the amount at any time. In fixing the total amount, the board may set an amount which is not less than five hundred dollars ($500) and not more than twice the taxpayer’s estimated monthly tax for taxpayers reporting monthly, or not more than twice the taxpayer’s estimated tax for the tax reporting period for taxpayers reporting for periods longer than one month ascertained in any manner as the board may
deem proper.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Stats. 1993, Ch. 1113, Sec. 13. Effective January 1, 1994.
Cite This Page — Counsel Stack
Bluebook (online)
California § 32103., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32103..