California Legal Codes and Statutes

§ 32452

Amended by Stats. 2024, Ch. 499, Sec. 54. (SB 1528) Effective January 1, 2025.
(a)In addition to any other reports or schedules required under this part, the board may, by rule and otherwise, require additional, other, or supplemental reports or schedules from alcoholic beverage licensees, common and private carriers, and other persons and prescribe the form, including verification, of the information to be given on, and the times for filing of, such additional, other, or supplemental reports or schedules.
(b)Any reports or schedules required to be filed under this section shall be filed using electronic media. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board.
(c)The failure or refusal of

any person to render the reports required under this section is a misdemeanor.

Cite this section

Cal. Rev. & Tax. Code § 32452 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-14-alcoholic-beverage-tax/chapter-9-administration/article-1-administration/section-32452

Other sections in Article 1 - Administration

§ 32451§ 32452§ 32452.1§ 32453§ 32454§ 32455§ 32455.5§ 32456§ 32457§ 32457.1§ 32457.2§ 32458§ 32458.1§ 32458.2§ 32458.3§ 32458.4

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.