Terms Used In Iowa Code 123.16

• Alcohol: means the product of distillation of any fermented liquor rectified one or more times, whatever may be the origin thereof, and includes synthetic ethyl alcohol. See Iowa Code 123.3
• Alcoholic liquor: means the varieties of liquor defined in subsections 2 and 49 which contain more than six and twenty-five hundredths percent of alcohol by volume, beverages made as described in subsection 6 which beverages contain more than six and twenty-five hundredths percent of alcohol by volume but which are not wine as defined in subsection 53, high alcoholic content beer as defined in subsection 22, or canned cocktails as defined in subsection 10, and every other liquid or solid, patented or not, containing spirits and every beverage obtained by the process described in subsection 53 containing more than twenty-one and twenty-five hundredths percent of alcohol by volume, and susceptible of being consumed by a human being, for beverage purposes. See Iowa Code 123.3
• Beer: means any liquid capable of being used for beverage purposes made by the fermentation of an infusion in potable water of barley, malt, and hops, with or without unmalted grains or decorticated and degerminated grains or made by the fermentation of or by distillation of the fermented products of fruit, fruit extracts, or other agricultural products, containing more than one-half of one percent of alcohol by volume but not more than six and twenty-five hundredths percent of alcohol by volume. See Iowa Code 123.3
• Department: means the department of inspections, appeals, and licensing. See Iowa Code 154A.1
• Department: means the department of revenue. See Iowa Code 123.3
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
• State: means a state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico. See Iowa Code 152E.3
• Wine: means any beverage containing more than six and twenty-five hundredths percent of alcohol by volume but not more than twenty-one and twenty-five hundredths percent of alcohol by volume obtained by the fermentation of the natural sugar contents of fruits or other agricultural products but excluding any product containing alcohol derived from malt or by the distillation process from grain, cereal, molasses, or cactus. See Iowa Code 123.3
• year: means twelve consecutive months. See Iowa Code 4.1