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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
Chapter 1. General Provisions and Definitions2 (View entire chapter)
- 23013 "Wine grower"
- 23013.5 "Wine blender"
- 23014 "Brandy manufacturer"
- 23015 "Distilled spirits manufacturer"
- 23016 "Rectifier"
- 23017 "Importer"
- 23018 "Exporter"
- 23019 "Customs broker"
- 23020 "Wine broker"
- 23021 "Wholesaler"
- 23022 "Industrial alcohol dealer"
- 23023 "Retailer"
- 23024 "Retailer's on-sale license"
- 23025 "Sell" or "sale"
- 23026 "Retail sale"
- 23027 "Wholesale sale"
- 23028 "Package"
- 23029 "Case"
- 23030 "To bottle" or "to package"
- 23031 "Gallon" or "wine gallon"
- 23032 "Proof spirits"
- 23033 "Proof gallon"
- 23034 "Still"
- 23035 "Private warehouse"
- 23036 "Public warehouse"
- 23037 "Club"
- 23038 "Bona fide public eating place"; "meals"; "guests"
- 23038.1 "Bona fide public eating place" continued
- 23038.2 "Bona fide public eating place" continued
- 23038.3 "Bona fide public eating place"; cooking school
- 23039 "Public premises" [Repealed.]
- 23039 "Public premises"
- 23039.1 Admission of minors to cabaret theater
- 23039.5 "Entertainment zone"
- 23040 "Within this State"
- 23041 "Without the State"
- 23042 "Board"
- 23043 "Department"; "director"
- 23044 "License"
- 23045 "Appeals board"
- 23046 "Air common carrier"
- 23047 "Scheduled flight"
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.