{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32004","citation":"Rev. & Tax. Code, § 32004","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. 171.","effective":null,"html":"<p>“Tax,” as used in this part, except in Chapters 4 (commencing with Section <a href=\"/rtc/32151\">32151</a>) and 5 (commencing with Section <a href=\"/rtc/32201\">32201</a>), means the excise tax imposed by this part on beer or wine or on distilled spirits.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-32004","source":"California Legislative Information bulk export (pubinfo)"}