California Revenue and Taxation Code ARTICLE 1 - Imposition of Tax

  • Section 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...
  • Section 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...
  • 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...

Last modified: October 22, 2018