DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 9. Administration 32451-32476›ARTICLE 2. The California Taxpayers’ Bill of Rights 32460-32476

§ 32460

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.

(Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)

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California Revenue and Taxation Code

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