Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Alcoholic Beverage Tax Law
Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law - Table of Contents
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS | (View entire chapter)
- 23000. Title.
- 23001. Purposes of act.
- 23001.5. Severability clause.
- 23002. Construction.
- 23003. "Alcohol."
- 23004. "Alcoholic beverage."
- 23005. "Distilled spirits."
- 23006. "Beer."
- 23007. "Wine."
- 23008. "Person."
- 23009. "Licensee."
- 23010. "Taxpayer."
- 23011. "Salesman."
- 23012. "Beer manufacturer."
- 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 eating place" continued.
- 23038.3. "Bona fide eating place"; cooking school
- 23039. "Public premises." [Repealed.]
- 23039. "Public premises."
- 23039.1. Admission of minors to cabaret theater.
- 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."
CHAPTER 4. IMPORTS | (View entire chapter)
- 23660. Right of postal authorities to refuse delivery of imported beverages.
- 23661. Who may import.
- 23661.1. Importation of alcoholic beverages into State by adult passenger on board chartered flight.
- 23661.2. Permit to receive shipment of wine from another state.
- 23661.3. Wine direct shipper permit.
- 23661.5. Producer's transportation of wine or beer into this state by vehicle owned or leased.
- 23661.6. Right of wine grower to return previously exported wine in vehicles owned or controlled by the wine grower.
- 23661.7. Right of purchaser to return wine removed from state.
- 23662. When shipment deemed consigned to licensed importer.
- 23663. When shipment presumed for delivery and use within state.
- 23664. Railroad or other carrier carrying interstate or foreign passengers not deemed importer for sale of beverages on carrier.
- 23666. Seizure of beverages imported contrary to provisions.
- 23667. Receipt of beverages transported and delivered by common carriers.
- 23668. Refusal of consignee not a licensed importer or custom broker to give receipt and show license.
- 23669. Payment of common carrier's unpaid freight and storage proceeds of sale of seized or forfeited beverages.
- 23670. Violation of provisions a misdemeanor.
- 23671. Importation of beer for sale in State.
- 23672. Designation of licensed importer as authorized importer of brand.
- 23673. Distilled spirits; price to wholesaler or rectifier.