Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Alcoholic Beverage Tax Law

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

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS2

Section 23005

23005. "Distilled spirits." "Distilled spirits" means an alcoholic beverage obtained by distillation of fermented agricultural products, and includes alcohol for beverage use, spirits of wine, whiskey, rum, brandy, and gin, including all dilutions and mixtures thereof.

Construction.—The definition of distilled spirits in this section controls the construction of that term as it is used throughout this division. American Distilling Co. v. State Board of Equalization, (1956) 144 Cal.App.2d 457.

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.