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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 14 - ALCOHOLIC BEVERAGE TAX
CHAPTER 1 - General Provisions and Definitions
Section 32002.
Universal Citation:
CA Rev & Tax Code § 32002 (2025)
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32002. 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.
(Amended by Stats. 1982, Ch. 454, Sec. 170.)
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