{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32203","citation":"Rev. & Tax. Code, § 32203","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 5. Tax on Distilled Spirits [32201. - 32214.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-5"},{"name":"ARTICLE 1. Imposition of Tax [32201. - 32203.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-5/article-1"}],"history":"Added by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>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 <a href=\"/rtc/32202\">32202</a> as it deems necessary to adequately insure the collection of the tax.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-32203","source":"California Legislative Information bulk export (pubinfo)"}