“Taxpayer” means a person liable for the payment of a tax pursuant to Part 14 of Division 2 of the Revenue and Taxation Code.
Cal. Bus. & Prof. Code § 23010
General Provisions and Definitions
Known as the Alcoholic Beverage Control Act
The act spans §§ 23000–25762 (737 sections).
Amended by Stats. 1955, Ch. 1842.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.