Laws, Regulations and Annotations


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 23010

23010. "Taxpayer." "Taxpayer" means a person liable for the payment of a tax pursuant to Part 14 of Division 2 of the Revenue and Taxation Code.

History—Stats. 1955, p. 3409, in effect September 7, 1955, added reference to Revenue and Taxation Code.

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.