GroundRules
RTC § 32004
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]
- CHAPTER 1. General Provisions and Definitions [32001. - 32010.]
“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.
Collected 2026-09-14T05:56:33Z. Source file · JSON