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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.