Rev. & Tax. Code, § 32202 · Article 1. Imposition of Tax
Rev. & Tax. Code, § 32202
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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 persons licensed to sell distilled spirits on board such boats, trains, and airplanes, at the same rates as set forth in Section 32201. On or before the first day of each month such common carriers and such other licensed persons shall forward to the board a report of the sales of distilled spirits so made in the calendar month preceding the previous calendar month, in such detail and form as the board may prescribe and shall be filed using electronic media together with a payment sufficient to pay the tax on the sales.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 499, Sec. 44. (SB 1528) Effective January 1, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32202.
- Text hash
- sha256 7e2163ddfcfb1c5828c4bc2c6eb796e71e6f5179c8da3a5634b09f8f5eb338d1
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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