N.Y. Alco. Bev. Cont. Law § 150

§ 150. Definitions. Whenever used in this article only, unless the\ncontext requires otherwise:\n 1. "Illicit alcoholic beverage" means and includes any alcohol or\ndistilled spirits owned, manufactured, distributed, bought, sold,\nbottled, rectified, blended, treated, fortified, mixed, processed,\nwarehoused, possessed or transported on which any tax required to have\nbeen paid under any applicable federal law has not been paid.\n