06/29/2017 13:55 to 01/01/2018 17:00
Important Message! Effective July 1, 2017 the State Board of Equalization has been restructured to better serve taxpayers.
Learn more about the restructuring
Sales & Use Tax
Property Taxes
Special Taxes & Fees Returns
Filing Resources
Frequently Asked Questions
Sales & Use Tax
Property Taxes
Special Taxes & Fees
Sales & Use Tax
Property Taxes
Special Taxes & Fees
BTLG Table of Contents > Alcoholic Beverage Tax Law > Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law > Chapter 1 > Section 23014
23014. "Brandy manufacturer." "Brandy manufacturer" means any person engaged in the manufacture of brandy only and not in the manufacture of any other distilled spirits.
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.
Share it with us in the text boxes below!
Please keep in mind that you will not receive a response upon sharing your feedback with us.
If you need help with tax questions, online services, or payment please call the BOE Customer Service Center at 1-800-400-7115.
For your security, please do not include any private information such as social security numbers or contact information when submitting this form.
Thank you for helping us improve the California taxpayers' experience on boe.ca.gov.
Thank you for your help.