Section 32203 Of Article 1. Imposition Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 5. >> Article 1.

. 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.