This part is known and may be cited as the “Alcoholic Beverage Tax Law.”
Cal. Rev. & Tax. Code § 32001
General Provisions and Definitions
Known as the Alcoholic Beverage Tax Law
The act spans §§ 32001–32010 (8 sections).
Applied in 3 court decisions — leading case 205 Cal. App. 4th 907 - Diageo-Guinness Usa, Inc. v. Board of Equalization (2012)
Most recently applied in 205 Cal. App. 4th 907 - Diageo-Guinness Usa, Inc. v. Board of Equalization (April 2012)
Added 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.