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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 Law - Table of Contents
Chapter 1. General Provisions and Definitions | (View entire chapter)
- 23000 Title
- 23001 Purposes of act
- 23001.5 Severability clause
- 23002 Construction
- 23003 "Alcohol"
- 23004 "Alcoholic beverage"
- 23005 "Distilled spirits"
- 23006 "Beer"
- 23007 "Wine"
- 23008 "Person"
- 23009 "Licensee"
- 23010 "Taxpayer"
- 23011 "Salesman"
- 23012 "Beer manufacturer"
- 23013 "Wine grower"
- 23013.5 "Wine blender"
- 23014 "Brandy manufacturer"
- 23015 "Distilled spirits manufacturer"
- 23016 "Rectifier"
- 23017 "Importer"
- 23018 "Exporter"
- 23019 "Customs broker"
- 23020 "Wine broker"
- 23021 "Wholesaler"
- 23022 "Industrial alcohol dealer"
- 23023 "Retailer"
- 23024 "Retailer's on-sale license"
- 23025 "Sell" or "sale"
- 23026 "Retail sale"
- 23027 "Wholesale sale"
- 23028 "Package"
- 23029 "Case"
- 23030 "To bottle" or "to package"
- 23031 "Gallon" or "wine gallon"
- 23032 "Proof spirits"
- 23033 "Proof gallon"
- 23034 "Still"
- 23035 "Private warehouse"
- 23036 "Public warehouse"
- 23037 "Club"
- 23038 "Bona fide public eating place"; "meals"; "guests"
- 23038.1 "Bona fide public eating place" continued
- 23038.2 "Bona fide eating place" continued
- 23038.3 "Bona fide eating place"; cooking school
- 23039 "Public premises." [Repealed.]
- 23039 "Public premises"
- 23039.1 Admission of minors to cabaret theater
- 23039.5 Entertainment zone
- 23040 "Within this State"
- 23041 "Without the State"
- 23042 "Board"
- 23043 "Department"; "director"
- 23044 "License"
- 23045 "Appeals board"
- 23046 "Air common carrier"
- 23047 "Scheduled flight"
Chapter 4. Imports | (View entire chapter)
- 23660 Right of postal authorities to refuse delivery of imported beverages
- 23661 Who may import
- 23661.1 Importation of alcoholic beverages into State by adult passenger on board chartered flight
- 23661.2 Permit to receive shipment of wine from another state
- 23661.3 Wine direct shipper permit
- 23661.5 Producer's transportation of wine or beer into this state by vehicle owned or leased
- 23661.6 Right of wine grower to return previously exported wine in vehicles owned or controlled by the wine grower
- 23661.7 Right of purchaser to return wine removed from state
- 23662 When shipment deemed consigned to licensed importer
- 23663 When shipment presumed for delivery and use within state
- 23664 Railroad or other carrier carrying interstate or foreign passengers not deemed importer for sale of beverages on carrier
- 23666 Seizure of beverages imported contrary to provisions
- 23667 Receipt of beverages transported and delivered by common carriers
- 23668 Refusal of consignee not a licensed importer or custom broker to give receipt and show license
- 23669 Payment of common carrier's unpaid freight and storage proceeds of sale of seized or forfeited beverages
- 23670 Violation of provisions a misdemeanor
- 23671 Importation of beer for sale in State
- 23672 Designation of licensed importer as authorized importer of brand
- 23673 Distilled spirits; price to wholesaler or rectifier