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Earlier editions: 2020-112018-11

DIVISION 9. ALCOHOLIC BEVERAGES 23000-25762›CHAPTER 1. General Provisions and Definitions 23000-23047

§ 23010

California Business and Professions Code · 2026 edition · updated 2026-10-04 · California

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

(Amended by Stats. 1955, Ch. 1842.)

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California Business and Professions Code

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