Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Alcoholic Beverage Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 32004

32004. "Tax." "Tax," as used in this part, except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits.

History.—Stats. 1982, Ch. 454, in effect January 1, 1983, substituted "Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201)" for "Chapters 4 and 5" after "except in."