Revenue and Taxation Code section 32452

(a)

In addition to any other reports or schedules required under this part, the board may, by rule and otherwise, require additional, other, or supplemental reports or schedules 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 or schedules.

(b)

Any reports or schedules required to be filed under this section shall be filed using electronic media. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

(c)

The failure or refusal of any person to render the reports required under this section is a misdemeanor.

Source: Section 32452, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=32452.­ (updated Jan. 1, 2025; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 32452's source at ca​.gov