CHAPTER 1. General Provisions and Definitions [32001. - 32010.]

Chapter 1 added by Stats. 1955, Ch. 1842.

§§ 32001–32010 · 8 sections

• § 32001 This part is known and may be cited as the “Alcoholic Beverage Tax Law.”
• § 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…
• § 32003 “Sale,” as used in Sections 32151 and 32201 of this code, includes, in addition to the definition in Section 23025 of the Business and Professions Code, the…
• § 32004 “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…
• § 32005 “Taxpayer,” means a person liable for the payment of a tax pursuant to this part.
• § 32006 The provisions of this part insofar as they are substantially the same as existing provisions of law relating to the same subject matter shall be construed as…
• § 32007 Any action or proceeding commenced before this part takes effect, or any right accrued, is not affected by this part, but all procedure taken shall conform to…
• § 32010 The taxes imposed by this part are in lieu of all county, municipal, or district taxes on the sale of beer, wine, or distilled spirits. This section does not…