{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32002","citation":"Rev. & Tax. Code, § 32002","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 1. General Provisions and Definitions [32001. - 32010.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-1"}],"history":"Amended by Stats. 1982, Ch. 454, Sec. 170.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-32002","source":"California Legislative Information bulk export (pubinfo)"}