§ 32202. — 32202. (Amended by Stats. 2024, Ch. 499, Sec. 44.)

California § 32202.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 14.: PART 14. ALCOHOLIC BEVERAGE TAX
• Ch. 5.: CHAPTER 5. Tax on Distilled Spirits
• Art. 1.: ARTICLE 1. Imposition of Tax

Text

An excise tax is levied on sales made in this state of distilled spirits by common carriers on board boats, trains, and airplanes, or by persons licensed to sell distilled spirits on board such boats, trains, and airplanes, at the same rates as set forth in Section 32201. On or before the first day of each month such common carriers and such other licensed persons shall forward to the board a report of the sales of distilled spirits so made in the calendar month preceding the previous calendar month, in such detail and form as the board may prescribe and shall be filed using electronic media together with a payment
sufficient to pay the tax on the sales.

Legislative History

Amended by Stats. 2024, Ch. 499, Sec. 44. (SB 1528) Effective January 1, 2025.