This part is known and may be cited as the “Alcoholic Beverage Tax Law.”

(Added by Stats. 1955, Ch. 1842.)

Terms Used In California Revenue and Taxation Code 32001

  • 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. See California Revenue and Taxation Code 32004