DIVISION 9. ALCOHOLIC BEVERAGES 23000-25762›CHAPTER 1. General Provisions and Definitions 23000-23047
§ 23042
California Business and Professions Code · 2018-11 edition · updated 2026-10-04 · California
“Board” means the State Board of Equalization, in the exercise of the powers and duties with respect to excise taxes reserved to it by Section 22 of Article XX of the Constitution.
(Amended by Stats. 1955, Ch. 447.)
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