{"data":{"id":"us-ca/rtc-32004","jurisdiction":"us-ca","citation":"RTC § 32004","heading":"","body":"“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.","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":"dbe7380bee0391b558e99f6a8074f2d5e924445d2748930f2e4823b12d57c838","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32003","next":"us-ca/rtc-32005"},"notice":"GroundRules: Original legal text. Not legal advice."}