New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter H - Alcoholic Beverage Tax
Part 68 - Special Rules For All Distributors Of Liquors And All Transporters Of Liquors
Section 68.1 - Definitions
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 420(1), (2), (3), (4), (7), (10) and (12)
As used in article 18 of the Tax Law and this entire Subchapter, where not otherwise specifically defined or unless a different meaning is clearly required:
(a) Person means an individual, copartnership, society, association, corporation, joint stock company and any combination of individuals. Person shall also include an executor, administrator, receiver, trustee or other fiduciary.
(b) Alcohol means ethyl alcohol, hydrated oxide of ethyl or spirit of wine, from whatever source or by whatever process produced.
(c) Alcoholic beverages mean and include beers, wines or liquors.
(d) Liquors mean and include any and all distilled or rectified spirits, alcohol, brandy, cordial (whether the base therefor is wine or liquor), whisky, 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 24 per centum by volume.
(e)
(f)
(g) 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. The word use also includes the actual consumption or possession for consumption of alcoholic beverages as a beverage or otherwise.