"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.
Ca. Bus. and Prof'l. Code § 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.
Ca. Bus. and Prof'l. Code § 23042