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 9. Administration [32451 - 32476]
( Chapter 9 added by Stats. 1955, Ch. 1842. ) ARTICLE 1. Administration [32451 - 32458.4]
( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7. ) 32452.
In addition to any other reports required under this part, the board may, by rule and otherwise, require additional, other, or supplemental reports from alcoholic beverage licensees, common and private carriers, and other persons and prescribe the form, including verification, of the information to be given on, and the times for filing of, such additional, other, or supplemental reports. The failure or refusal of any person to render the reports required under this section is a misdemeanor.
(Added by Stats. 1955, Ch. 1842.)