N.Y. Alcoholic Beverage Control Law § 150: Definitions

§ 150. Definitions. Whenever used in this article only, unless the

context requires otherwise:

1. "Illicit alcoholic beverage" means and includes any alcohol or

distilled spirits owned, manufactured, distributed, bought, sold,

bottled, rectified, blended, treated, fortified, mixed, processed,

warehoused, possessed or transported on which any tax required to have

been paid under any applicable federal law has not been paid.