Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557]
( Part 14 added by Stats. 1955, Ch. 1842. ) CHAPTER 1. General Provisions and Definitions [32001 - 32010]
( Chapter 1 added by Stats. 1955, Ch. 1842. ) 32005.
“Taxpayer,” means a person liable for the payment of a tax pursuant to this part.
(Added by Stats. 1955, Ch. 1842.)