Home/California/Statutes/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/§ 32203.
California Statutes

§ 32203. — 32203. (Added by Stats. 1955, Ch. 1842.)

California § 32203.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 32203. (32203. (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 § 32203. (2026).

Text

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.

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Legislative History

Added by Stats. 1955, Ch. 1842.
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California § 32203., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32203..