Laws, Regulations and Annotations
Search
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 32005
32005. "Taxpayer." "Taxpayer," means a person liable for the payment of a tax pursuant to this part.