{"data":{"id":"us-ca/rtc-32002","jurisdiction":"us-ca","citation":"RTC § 32002","heading":"","body":"Unless the context otherwise requires, the definitions set forth in this chapter and those in Chapter 1 (commencing with Section 23000) of Division 9 of the Business and Professions Code govern the construction of this part.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6b73cbdbb892749463ba8197170af1ad490b99daf8ddcf285ca31c429f53225e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32001","next":"us-ca/rtc-32003"},"notice":"GroundRules: Original legal text. Not legal advice."}