“Taxpayer,” means a person liable for the payment of a tax pursuant to this part.
Cal. Rev. & Tax. Code § 32005
General Provisions and Definitions
Known as the Alcoholic Beverage Tax Law
The act spans §§ 32001–32010 (8 sections).
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.