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 23016

23016. "Rectifier." "Rectifier" means every person who colors, flavors, or otherwise processes distilled spirits by distillation, blending, percolating, or other processes. "Rectifier" does not include an on-sale licensee that colors, flavors, or blends distilled spirits or wine products on the on-sale licensed premises to be consumed on the licensed premises.

History—Stats. 2011, Ch. 301 (SB 32), in effect September 21, 2011, added the second sentence.

Redistilling.—Manufacture of gin, vodka and whiskey by redistilling grain alcohol unfit for beverage use before such redistillation is not rectification. 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.