Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Alcoholic Beverage Tax Law
Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS2
Section 23028
23028. "Package." "Package" means any container or receptacle used for holding alcoholic beverages which is corked or sealed with a stub, stopper, cap, or in any other manner.
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.