{"code":"BPC","codeName":"Business and Professions Code","section":"23042","citation":"Bus. & Prof. Code, § 23042","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 9. ALCOHOLIC BEVERAGES [23000. - 25762.]","url":"https://blackletter.si/business-and-professions-code/division-9"},{"name":"CHAPTER 1. General Provisions and Definitions [23000. - 23047.]","url":"https://blackletter.si/business-and-professions-code/division-9/chapter-1"}],"history":"Amended by Stats. 1955, Ch. 447.","effective":null,"html":"<p>“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 <a href=\"/bpc/22\">22</a> of Article XX of the Constitution.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/business-and-professions-code/general-provisions-and-definitions-23042","source":"California Legislative Information bulk export (pubinfo)"}