§ 32001 This part is known and may be cited as the “Alcoholic Beverage Tax …
§ 32002 Unless the context otherwise requires, the definitions set forth in …
§ 32003 “Sale,” as used in Sections 32151 and 32201 of this code, includes, …
§ 32004 “Tax,” as used in this part, except in Chapters 4 (commencing with …
§ 32005 “Taxpayer,” means a person liable for the payment of a tax pursuant …
§ 32006 The provisions of this part insofar as they are substantially the …
§ 32007 Any action or proceeding commenced before this part takes effect, or …
§ 32010 The taxes imposed by this part are in lieu of all county, municipal, …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 1 - General Provisions and Definitions

  • County: includes city and county. See California Water Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • 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