California Revenue and Taxation Code 32203 – The board shall from time to time make examinations to determine the …
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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.
(Added by Stats. 1955, Ch. 1842.)
Terms Used In California Revenue and Taxation Code 32203
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004