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. 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."