Section 32051 Of Chapter 2. General Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 2.
32051
. Alcoholic beverages in continuous transit through this State
are exempt from the provisions of this part only while in continuous
transit through this State in the possession or custody of common
carriers. The board may require affidavits of any person on forms
prescribed by the board and may require any such shipments to be
checked in and checked out at the boundaries of the State. Any person
refusing to make the affidavits required or refusing to check in or
check out the alcoholic beverages is guilty of a misdemeanor.