There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 14 - ALCOHOLIC BEVERAGE TAX
CHAPTER 1 - General Provisions and Definitions
Section 32004
CA Rev & Tax Code § 32004 (through 2013 Leg Sess) What's This?
“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.
(Amended by Stats. 1982, Ch. 454, Sec. 171.)
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