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 2514. Beer and Wine Sold.
Every manufacturer, wine grower, importer, and beer and wine wholesaler shall keep and preserve a record of all beer and wine sold. This record must show the name and address of the purchaser, the date sold, the kind and quantity, the size and capacity of packages of beer or wine sold, the price, container charges or deposits and any discount offered.
Sales invoices containing all of the above information, if filed so as to be readily accessible for verification by employees of the board, shall suffice to comply with this regulation.
History: Effective April 17, 1955.