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Business Taxes Law Guide – Revision 2021
 

Alcoholic Beverage Tax Law

Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS2

Section 23003.1


23003.1. "Powdered alcohol." "Powdered alcohol" means an alcohol prepared or sold in a powder or crystalline form that is used for human consumption in that form or reconstituted as an alcoholic beverage when mixed with water or any other liquid. "Powdered alcohol" does not include "vaporized alcohol," as defined in Section 25621.

History—Added by Stats. 2016, Ch. 778 (SB 819), in effect January 1, 2017.


1See Section 32002 of Revenue and Taxation Code in this volume.

2The provisions of this chapter, except as otherwise noted, were added by Stats. 1953, p. 954, in effect September 9, 1953.