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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 1. General Provisions and Definitions 32001-32010

§ 32005

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

“Taxpayer,” means a person liable for the payment of a tax pursuant to this part.

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

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California Revenue and Taxation Code

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