Rev. & Tax. Code, § 32004 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 32004
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“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.
Notes and commentary — not statutory text
History
Amended by Stats. 1982, Ch. 454, Sec. 171.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32004.
- Text hash
- sha256 dbe7380bee0391b558e99f6a8074f2d5e924445d2748930f2e4823b12d57c838
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 14, ch. 4Tax on Beer and WinePrinted as Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201)
- Rev. & Tax. Code, div. 2, pt. 14, ch. 5Tax on Distilled SpiritsPrinted as Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.