Revenue and Taxation Code section 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.

Source: Section 32203, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32203. (accessed May 10, 2025).

32201
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32203

Last Updated

May 10, 2025

§ 32203’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_32203

Original Source: Section 32203, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32203. (last accessed May 10, 2025).