Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Alcoholic Beverage Tax Regulations

Title 18 of the California Code of Regulations

Article 1. Records

Regulation 2506

Regulation 2506. Bottled or Packaged Distilled Spirits Imported.

Reference: Sections 32001–32556, Revenue and Taxation Code.

Every distilled spirits or brandy importer shall keep a record in SBE Form 242A of all bottled or packaged distilled spirits acquired by direct importation from without the State.

History: Effective April 17, 1955.

Amended May 4, 1978, effective June 21, 1978. Added "or packaged."