Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
Alcoholic Beverage Tax Regulations
Title 18 of the California Code of Regulations (View all)
Article 1. Records
- 2500 Records
- 2504 Distilled Spirits Produced, Packaged, or Bottled
- 2505 Bottled or Packaged Distilled Spirits Acquired in California
- 2506 Bottled or Packaged Distilled Spirits Imported
- 2507 Distilled Spirits Sold or Exported
- 2508 Distilled Spirits Invoices and Bottling or Packaging Records
- 2509 Prepayment of Distilled Spirits Tax; Consolidated Returns
- 2512 Beer and Wine Production; Beer Bottling; Wholesalers' Beer and Wine Purchases
- 2513 Beer and Wine Imported
Article 2. Invoices
Article 3. Inventories
Article 4. Reports
Article 5. Losses and Allowances
- 2550 Destruction and Unaccounted for Losses of Distilled Spirits
- 2551 Unaccounted for Losses of Beer
- 2552 Spoiled Beer and Wine
- 2553 Losses Resulting from Disaster, Vandalism, Malicious Mischief, or Insurrection
- 2554 Consumption of Beer on Brewery Premises
Article 6. Classification of Particular Beverages
- 2558 Distilled Spirits
- 2559 Presumption—Distilled Spirits
- 2559.1 Rebuttable Presumption—Distilled Spirits
- 2559.3 Internet List
- 2559.5 Correct Classification