REVENUE AND TAXATION CODE
SECTION 32201-32203

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 manufacturers, distilled spirits manufacturer's
agents, brandy manufacturers, rectifiers, or wholesalers, or sellers
of distilled spirits selling distilled spirits with respect to which
no tax has been paid within areas over which the federal government
exercises jurisdiction, at the following rates:
   On all distilled spirits of proof strength or less, two dollars
($2) per wine gallon, and at a proportionate rate for any quantity,
and on all nonliquid distilled spirits containing 50 percent or less
alcohol by weight two cents ($0.02) per ounce avoirdupois, and at a
proportionate rate for any quantity.
   All distilled spirits in excess of proof strength, and all
nonliquid distilled spirits containing more than 50 percent alcohol
by weight, shall be taxed at double the above rate.

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 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, together with a payment sufficient to pay
the tax on the sales.

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 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.