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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1
Division 9. Alcoholic Beverages
Chapter 1. General Provisions and Definitions2
Section 23002
23002. Construction. Unless the context otherwise requires, the definitions and general provisions set forth in this chapter govern the construction of this division.
1 See Section 32002 of Revenue and Taxation Code in this volume.
2The provisions of this chapter, except as otherwise noted, were added by Stats. 1953, p. 954, in effect September 9, 1953.