Laws, Regulations & Annotations
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
23012. "Beer manufacturer." "Beer manufacturer" means any person that has facilities and equipment for the purposes of, and is engaged in, the commercial manufacture of beer.
History—Stats. 2013, Ch. 686 (AB 647), in effect January 1, 2014, added "that has facilities and equipment for the purposes of, and is" after "means any person", added a comma after "engaged in", and added "commercial" after "engaged in, the".
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.