Current as of September 28, 2026Rev. & Tax. Code, § 32004Official source ↗
Amended by Stats. 1982, Ch. 454, Sec. 171.
“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.