{"data":{"id":"us-ca/rtc-32005","jurisdiction":"us-ca","citation":"RTC § 32005","heading":"","body":"“Taxpayer,” means a person liable for the payment of a tax pursuant to 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":"e0b4e1fbc92d87f32b04daa2b691d0f5e81d06da4d9d7119dfc8c288c0b1454d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32004","next":"us-ca/rtc-32006"},"notice":"GroundRules: Original legal text. Not legal advice."}