Alcoholic drink Sake is a popular example of "rice wine". Sparkling wine like French Champagne, Catalan Cava or Italian Prosecco can be made by means of a secondary fermentation. A distilled drink or liquor is an alcoholic drink produced by distilling (i.e., concentrating by distillation) ethanol produced by means of fermenting grain, fruit, or vegetables. Unsweetened, distilled, alcoholic drinks that have an alcohol content of at least 20% ABV are called "spirits". For the most common distilled drinks, such as whiskey and vodka, the alcohol content is around 40%. The term "hard liquor" is used in North America to distinguish distilled drinks
Andrew Sidamon-Eristoff state revenue administration, Commissioner Eristoff oversaw a budget in excess of $400 million, managed over 4,600 employees, and was responsible for $77 billion in annual state and local revenues. He was a national leader in state- and national-level data sharing initiatives to support compliance programs; stabilized a multi-year $100 million IT project to build an integrated tax system; oversaw a landmark tax shelter amnesty initiative; and implemented project portfolio management and performance-based budgeting programs. In January 2007, Eristoff applied to the New York State Legislature to be among the candidates screened to replace former New York State Comptroller Alan Hevesi.