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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 9. Administration
Article 2. The California Taxpayers' Bill of Rights1
Section 32460
32460. Administration. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
1Article 2 was added by Stats. 1992, Ch. 438, in effect January 1, 1993.