Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Alcoholic Beverage Tax Law
Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 1. General Provisions and Definitions2
23005. "Distilled spirits." "Distilled spirits" means an alcoholic beverage obtained by the distillation of fermented agricultural products, and includes alcohol for beverage use, spirits of wine, whiskey, rum, brandy, and gin, including all dilutions and mixtures thereof. "Distilled spirits" does not include "powdered alcohol," as defined in Section 23003.1.
History—Stats. 2016, Ch. 778 (SB 819), in effect January 1, 2017, added "the" after "beverage obtained by" in the first sentence and added the last sentence.
Construction.—The definition of distilled spirits in this section controls the construction of that term as it is used throughout this division. American Distilling Co. v. State Board of Equalization, (1956) 144 Cal.App.2d 457.
Jurisdiction.—The classification of alcoholic beverages under the Alcoholic Beverage Control Act and the Alcoholic Beverage Tax Law is within the exclusive jurisdiction of the Department of Alcoholic Beverage Control, and the Board cannot adopt its own definitions for taxation purposes. Diageo-Guinness USA, Inc. v. Board of Equalization (2012) 205 Cal.App.4th 907.
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.