ARTICLE 1. Imposition of Tax [32201. - 32203.]

Article 1 added by Stats. 1955, Ch. 1842.

§§ 32201–32203 · 3 sections

• § 32201 An excise tax is imposed upon all distilled spirits sold in this state or pursuant to Section 23384 of the Business and Professions Code by manufacturers,…
• § 32202 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…
• § 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…