Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557]
( Part 14 added by Stats. 1955, Ch. 1842. ) CHAPTER 5. Tax on Distilled Spirits [32201 - 32214]
( Chapter 5 added by Stats. 1955, Ch. 1842. ) ARTICLE 1. Imposition of Tax [32201 - 32203]
( Article 1 added by Stats. 1955, Ch. 1842. ) 32203.
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.
(Added by Stats. 1955, Ch. 1842.)