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 23043

23043. "Department"; "director." "Department" means the Department of Alcoholic Beverage Control, and "director" means the Director of Alcoholic Beverage Control.

History—Stats. 1955, p. 898, in effect September 7, 1955, substituted the definition of "Department" in place of the former definition of "State Liquor Administrator."

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.