California CodesRTC CodeDivision 2 - OTHER TAXESPart 14 - ALCOHOLIC BEVERAGE TAXChapter 1 - General Provisions and Definitions§ 32005§ 32005Added by Stats. 1955, Ch. 1842.“Taxpayer,” means a person liable for the payment of a tax pursuant to this part.Cite this sectionCal. Rev. & Tax. Code § 32005 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-14-alcoholic-beverage-tax/chapter-1-general-provisions-and-definitions/section-32005CopyOther sections in Chapter 1 - General Provisions and Definitions§ 32001§ 32002§ 32003§ 32004§ 32005§ 32006§ 32007§ 32010← § 32004§ 32006 →