§ 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.