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

Section 23008

23008. "Person." "Person" includes any individual firm copartnership, joint adventure, association, corporation, estate, trust, business trust receiver syndicate, or any other group or combination acting as a unit, and the plural as well as the singular number.

Construction.—A license held by a corporation may be revoked after transfer of all the stock of the corporation for violations occurring prior to such transfer. When a license is issued to a corporation it retains the same and is responsible for the license until it is suspended or revoked. Maxwell Cafe, Inc. v. Dept. of Alcoholic Beverage Control, (1956) 142 Cal.App.2d 73.

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.