Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 1. General Provisions and Definitions

Section 32002

32002. Construction. 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.

History—Stats. 1982, Ch. 454, in effect January 1, 1983, added "(commencing with Section 23000)" after "Chapter 1."

Note.—See Business and Professions Code provisions in this volume.