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