§ 32004
36 words·~1 min read·
/ca/revenue-and-taxation-code/32004A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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.