Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
Alcoholic Beverage Tax Regulations
Title 18 of the California Code of Regulations
Article 4. Reports
Regulation 2538. Beer and Wine Importers.
Reference: Sections 32151, 32171, 32173, 32174, 32175, 32176, 32251, 32251.5, and 32452, Revenue and Taxation Code.
Every licensed beer and wine importer shall, on or before the fifteenth day of each and every month, or on or before the fifteenth day of the month following the close of such other reporting period authorized by the board, file with the board at Sacramento, a tax return on the form prescribed by the board of all sales of beer or wine for the preceding reporting period, together with such other information as is required on such form.
A wine grower holding both a winegrower's license and a beer and wine importer's license shall include the total imports of wine for the reporting period on the "Winegrower's Tax Return".
A beer manufacturer holding both a beer manufacturer's license and a beer and wine importer's license shall include the total imports of beer on the "Tax Return of Beer Manufacturer".
Every licensed beer and wine importer shall, on or before the fifteenth day of the month following the close of each reporting period, file BOE 269-A.
History: Effective April 17, 1955.
Amended September 5, 1969.
Amended December 17, 1975, effective January 1, 1976.
Amended October 19, 1988, effective January 14, 1989. Amended to delete paragraph regarding SBE Form 259 which is no longer required.
Amended November 13, 2002, effective March 6, 2003. Amended second and third paragraphs to clarify return reporting requirements when taxpayers have two types of licenses.
Corrected amendments made November 13, 2002, effective March 6, 2003, to delete prior text from paragraph 2: "his "Tax Return of Wine Grower" " and paragraph 3: "and not on his "Tax Return of Beer and Wine Importer" ".