“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 by this part on beer or wine or on distilled spirits.
Cal. Rev. & Tax. Code § 32004
General Provisions and Definitions
Known as the Alcoholic Beverage Tax Law
The act spans §§ 32001–32010 (8 sections).
Amended by Stats. 1982, Ch. 454, Sec. 171.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.