“Board” means the State Board of Equalization, in the exercise of the powers and duties with respect to excise taxes reserved to it by Section 22 of Article XX of the Constitution.
Cal. Bus. & Prof. Code § 23042
General Provisions and Definitions
Known as the Alcoholic Beverage Control Act
The act spans §§ 23000–25762 (737 sections).
Applied in 1 court decision — leading case 149 Cal. App. 4th 116 - CHEVRON STATIONS, INC. v. Alcoholic Beverage Control Appeals Board (2007)
Most recently applied in 149 Cal. App. 4th 116 - CHEVRON STATIONS, INC. v. Alcoholic Beverage Control Appeals Board (April 2007)
Amended by Stats. 1955, Ch. 447.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.