New York Alcoholic Beverage Control Law Section 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.

Last modified: February 3, 2019