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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1
Division 9. Alcoholic Beverages
Chapter 1. General Provisions and Definitions2
Section 23009
23009. "Licensee." "Licensee" means any person holding a license, a permit, a certification, or any other authorization issued by the department.
History—Stats. 1955, p. 897, in effect September 7, 1955, substituted "department" for "board." Stats. 2004, Ch. 437 (AB 3085), in effect September 9, 2004, added ", a permit, a certification, or any other authorization" after "person holding a license".
1 See 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.