“Tax,” as used in this part, except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits.
(Amended by Stats. 1982, Ch. 454, Sec. 171.)
Section 32004
Rev. & Tax. Code § 32004, under General Provisions and Definitions.
Rev. & Tax. Code § 32004