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SECTION 420
Definitions
Tax (TAX) CHAPTER 60, ARTICLE 18
§ 420. Definitions. As used in this article:

1. "Person" includes an individual, copartnership, limited liability
company, society, association, corporation, joint stock company, and any
combination of individuals and also an executor, administrator,
receiver, trustee or other fiduciary.

2. "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit of
wine, from whatever source or by whatever process produced.

3. "Alcoholic beverages" mean and include ciders, as defined by the
alcoholic beverage control law, beers, wines or liquors.

4. (a) "Distributor" when used with respect to alcoholic beverages
other than liquors means any person who imports or causes to be imported
into this state any such alcoholic beverages which are or will be
offered for sale or used for any commercial purpose; any purchaser of
warehouse receipts for such alcoholic beverages stored in a warehouse in
this state who causes such beverages to be removed from such warehouse;
and also any person who produces, distills, manufactures, brews,
compounds, mixes or ferments any such alcoholic beverages within this
state for sale, except (i) a person who manufactures, mixes or compounds
such alcoholic beverages the ingredients of which consist only of
alcoholic beverages on which the taxes imposed by this article have been
paid, and (ii) a person who mixes or compounds such alcoholic beverages
with non-alcoholic ingredients for sale and immediate consumption on the
premises, who shall be a distributor only with respect to the
ingredients which consist of alcoholic beverages upon which the taxes
imposed by this article have not been paid.

(b) "Distributor" when used with respect to liquors means any person
who imports or causes to be imported into this state liquors for sale or
use in this state; any purchaser of warehouse receipts for liquors
stored in a warehouse in this state who causes liquors to be removed
from such warehouse; and also any person who produces, distills,
manufactures, compounds, mixes or ferments any liquors within this state
for sale, except (i) a person who manufactures, mixes or compounds
liquors the ingredients of which consist only of alcoholic beverages on
which the taxes imposed by this article have been paid, and (ii) a
person who mixes or compounds liquors with non-alcoholic ingredients for
sale and immediate consumption on the premises, who shall be a
distributor only with respect to the ingredients which consist of
alcoholic beverages upon which the taxes imposed by this article have
not been paid.

5. "Beers" mean and include all alcoholic beer, lager beer, ale,
porter, and stout, and all other fermented beverages of any name or
description manufactured from malt, wholly or in part, or from any
substitute therefor containing one-half of one per centum, or more, of
alcohol by volume.

6. "Wines" mean and include wine (both still and sparkling and when
fortified by the addition of alcohol or spirits), mead as defined in
section three of the alcoholic beverage control law, fruit juice
containing one-half of one per centum or more of alcohol by volume and
all other beverages containing alcohol manufactured or produced by the
fermentation of the natural sugar contents of fruits or other
agricultural products containing sugar, provided the foregoing contain
not more than twenty-four per centum of alcohol by volume, but shall not
mean or include cider containing three and two-tenths per centum, or
less, of alcohol by volume.

7. "Liquors" mean and include any and all distilled or rectified
spirits, alcohol, brandy, cordial (whether the base therefor be wine or
liquor), whiskey, rum, gin and all other distilled beverages containing
alcohol, including all dilutions and mixtures of one or more of the
foregoing, and also mean and include any alcoholic liquids which would
be wines if the alcoholic content thereof were not more than twenty-four
per centum by volume.

8. "Retail sale" or "sale at retail" means a sale to a consumer or to
any person for any purpose other than for resale.

9. "Owner" shall include any person selling or offering alcoholic
beverages for sale at retail.

10. "Sale" means any transfer, exchange or barter in any manner or by
any means whatsoever. The sale of warehouse receipts given upon the
storage of alcoholic beverages shall not be construed as a sale of the
beverages represented by such receipts.

11. "Gallon" means one hundred twenty-eight fluid ounces; "quart"
means thirty-two fluid ounces.

12. "Use" means any compounding or mixing of alcoholic beverages with
other ingredients or other treatment of the same in such manner as to
render them unfit or unsuitable for consumption as a beverage and also
the actual consumption or possession for consumption of alcoholic
beverages as a beverage or otherwise.

13. A distiller's license means a license issued by the state liquor
authority pursuant to the provisions of the alcoholic beverage control
law to manufacture liquors or wines or to brew beers, a wholesaler's
license means a license issued by the state liquor authority pursuant to
the provisions of the alcoholic beverage control law to sell liquors,
wines or beers at wholesale and a retailer's license means a license
issued by the state liquor authority pursuant to the provisions of the
alcoholic beverage control law to sell liquors, wines or beers at retail
for on or off premises consumption.

14. "Noncommercial importer" means a person other than a distributor
who imports or causes to be imported into this state beers or wines,
except that such person shall not be a noncommercial importer where such
person imports or causes to be imported into this state such alcoholic
beverages in the quantities and under the conditions provided by
subdivision four of section four hundred twenty-four. Such term is
inapplicable with respect to liquors.

15. "Liter" means a metric unit of capacity equal to one thousand
cubic centimeters of alcoholic beverages and equivalent to thirty-three
and eight hundred fourteen thousandths fluid ounces.

16. "Brand owner" means any person who is a manufacturer of any liquor
or wine for which a brand or trade name label has been registered with
and approved by the state liquor authority pursuant to section one
hundred seven-a of the alcoholic beverage control law. For purposes of
this subdivision the term manufacturer includes a distiller, importer,
vintner or rectifier.