Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 32004 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 32004
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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.
Citator
Cal. Rev. & Tax. Code § 32004 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.