§ 420. Definitions. As used in this article:\n 1. "Person" includes an individual, copartnership, limited liability\ncompany, society, association, corporation, joint stock company, and any\ncombination of individuals and also an executor, administrator,\nreceiver, trustee or other fiduciary.\n 2. "Alcohol" means ethyl alcohol, hydrated oxide of ethyl or spirit of\nwine, from whatever source or by whatever process produced.\n 3. "Alcoholic beverages" mean and include ciders, as defined by the\nalcoholic beverage control law, beers, wines or liquors.\n 4. (a) "Distributor" when used with respect to alcoholic beverages\nother than liquors means any person who imports or causes to be imported\ninto this state any such alcoholic beverages which are or will be\noffered for sale or used for any commercial purpose; any purchaser of\nwarehouse receipts for such alcoholic beverages stored in a warehouse in\nthis state who causes such beverages to be removed from such warehouse;\nand also any person who produces, distills, manufactures, brews,\ncompounds, mixes or ferments any such alcoholic beverages within this\nstate for sale, except (i) a person who manufactures, mixes or compounds\nsuch alcoholic beverages the ingredients of which consist only of\nalcoholic beverages on which the taxes imposed by this article have been\npaid, and (ii) a person who mixes or compounds such alcoholic beverages\nwith non-alcoholic ingredients for sale and immediate consumption on the\npremises, who shall be a distributor only with respect to the\ningredients which consist of alcoholic beverages upon which the taxes\nimposed by this article have not been paid.\n (b) "Distributor" when used with respect to liquors means any person\nwho imports or causes to be imported into this state liquors for sale or\nuse in this state; any purchaser of warehouse receipts for liquors\nstored in a warehouse in this state who causes liquors to be removed\nfrom such warehouse; and also any person who produces, distills,\nmanufactures, compounds, mixes or ferments any liquors within this state\nfor sale, except (i) a person who manufactures, mixes or compounds\nliquors the ingredients of which consist only of alcoholic beverages on\nwhich the taxes imposed by this article have been paid, and (ii) a\nperson who mixes or compounds liquors with non-alcoholic ingredients for\nsale and immediate consumption on the premises, who shall be a\ndistributor only with respect to the ingredients which consist of\nalcoholic beverages upon which the taxes imposed by this article have\nnot been paid.\n 5. "Beers" mean and include all alcoholic beer, lager beer, ale,\nporter, and stout, and all other fermented beverages of any name or\ndescription manufactured from malt, wholly or in part, or from any\nsubstitute therefor containing one-half of one per centum, or more, of\nalcohol by volume.\n 6. "Wines" mean and include wine (both still and sparkling and when\nfortified by the addition of alcohol or spirits), mead as defined in\nsection three of the alcoholic beverage control law, fruit juice\ncontaining one-half of one per centum or more of alcohol by volume and\nall other beverages containing alcohol manufactured or produced by the\nfermentation of the natural sugar contents of fruits or other\nagricultural products containing sugar, provided the foregoing contain\nnot more than twenty-four per centum of alcohol by volume, but shall not\nmean or include cider containing three and two-tenths per centum, or\nless, of alcohol by volume.\n 7. "Liquors" mean and include any and all distilled or rectified\nspirits, alcohol, brandy, cordial (whether the base therefor be wine or\nliquor), whiskey, rum, gin and all other distilled beverages containing\nalcohol, including all dilutions and mixtures of one or more of the\nforegoing, and also mean and include any alcoholic liquids which would\nbe wines if the alcoholic content thereof were not more than twenty-four\nper centum by volume.\n
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