California Codes, Business and Professions Code - BPC, Division 9 — Alcoholic Beverages, Chapter 1 — General Provisions and Definitions, Section 23042
“Board” means the State Board of Equalization, in the exercise of the powers and duties with respect to excise taxes reserved to it by Section 22 of Article XX of the Constitution.
Notes
Defines board as the State Board of Equalization when it exercises the powers and duties concerning excise taxes that Section 22 of Article XX of the California Constitution reserves to it. The term is tied specifically to the board's exercise of those constitutionally reserved excise-tax powers and duties.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 23042 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-9/chapter-1/section-23042