“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 to 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.