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 the Business and Professions Code govern the construction of this part.
Cal. Rev. & Tax. Code § 32002
General Provisions and Definitions
Known as the Alcoholic Beverage Tax Law
The act spans §§ 32001–32010 (8 sections).
Applied in 1 court decision — 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)
Amended by Stats. 1982, Ch. 454, Sec. 170.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.