California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 32001.
  This part is known and may be cited as the “Alcoholic Beverage Tax Law.”(Added by Stats. 1955, Ch. 1842.)
• Section 32002.
  Unless the context otherwise requires, the definitions set forth in this chapter and those in Chapter 1 (commencing with Section 23000) of Division 9 of...
• Section 32003.
  “Sale,” as used in Sections 32151 and 32201 of this code, includes, in addition to the definition in Section 23025 of the Business and Professions...
• Section 32004.
  “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...
• Section 32005.
  “Taxpayer,” means a person liable for the payment of a tax pursuant to this part.(Added by Stats. 1955, Ch. 1842.)
• Section 32006.
  The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be...
• Section 32007.
  Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedure taken shall...
• Section 32010.
  The taxes imposed by this part are in lieu of all county, municipal, or district taxes on the sale of beer, wine, or distilled spirits.This...

Last modified: October 22, 2018