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Business Taxes Law Guide—Revision 2024

Alcoholic Beverage Tax Law

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

Division 9. Alcoholic Beverages
Chapter 1. General Provisions and Definitions2

Section 23030


23030. "To bottle" or "to package." "To bottle" or "to package" means to bottle, barrel, or otherwise place alcoholic beverages in a container.


1 See 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.