Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Alcoholic Beverage Tax Law

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

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS2

Section 23013

23013. "Winegrower." "Winegrower" means any person who has facilities and equipment for the conversion of grapes, berries or other fruit into wine and is engaged in the production of wine.

History.—Stats. 1965, p. 1811, in effect September 17, 1965, added "who has facilities and equipment for the conversion of grapes, berries or other fruit into wine and is" in the first sentence. Stats. 2008, Ch. 28 (SB 607), in effect June 6, 2008, added the comma after "berries"; and deleted ", except that any person who produces not to exceed 200 gallons of wine per year for his own consumption shall not, because of such production, be considered a winegrower within the meaning of this division" at the end.

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.