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 2543

Regulation 2543. Customs Brokers.

Every person holding a Federal customhouse broker's license and making customs entries in connection with original importations of alcoholic beverages into California in customs bond for California licensed importers shall, on or before the fifteenth day of each month, report to the board in Sacramento on forms prescribed by the board, every such importation of alcoholic beverages handled by him as a customhouse broker during the preceding calendar month.

Every person holding a customs broker's license under the Alcoholic Beverage Control Act and making customs entries in connection with the importation of alcoholic beverages in customs bond into California for a person who does not hold the appropriate importer's license under the Alcoholic Beverage Control Act shall, on or before the fifteenth day of each month, report to the board in Sacramento on forms prescribed by the board, every such transaction in alcoholic beverages handled by him as a customs broker during the preceding calendar month.

History: Effective April 17, 1955.

Amended September 5, 1969.