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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
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."