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Business Taxes Law Guide—Revision 2025
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 23015
23015. "Distilled spirits manufacturer." "Distilled spirits manufacturer" means a person who produces distilled spirits from naturally fermented materials or in any other manner. "Distilled spirits manufacturer" does not include a winegrower that produces spirits of wine, provided the spirits of wine are blended into wine produced by the winegrower, are sold to an industrial alcohol dealer or a distilled spirits manufacturer, or are destroyed by the winegrower.
History—Added by Stats. 1953, ch. 152. Amended by Stats. 2010, Ch. 129 (AB 1649), in effect January 1, 2011, added second sentence. Amended by Stats. 2023, ch. 375 (AB 1704), effective October 7, 2023, substituted "a" for "any" after "means" in the first sentence and "does" for "shall" before "not include a winegrower" in the second sentence; and substituted "dealer or a distilled spirits manufacturer, or" for "dealer or" after "sold to an industrial alcohol" in the second sentence.
Construction.—This section recognizes that distilled spirits may be manufactured other than by the distillation of fermented agricultural products, such as by redistillation. American Distilling Co. v. State Board of Equalization, (1956) 144 Cal.App.2d 457.
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.