California Revenue and Taxation Code Section 32004

CA Rev & Tax Code § 32004 (2017)  

“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.

(Amended by Stats. 1982, Ch. 454, Sec. 171.)

Last modified: October 25, 2018