There is a newer version of the California Code
2012 California Codes
BPC - Business and Professions Code
DIVISION 9 - ALCOHOLIC BEVERAGES [23000 - 25762]
CHAPTER 1 - General Provisions and Definitions
Section 23042
CA Bus & Prof Code § 23042 (through 2013 Leg Sess) What's This?
“Board” means the State Board of Equalization, in the exercise of the powers and duties with respect to excise taxes reserved to it by Section 22 of Article XX of the Constitution.
(Amended by Stats. 1955, Ch. 447.)
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