Business Taxes Law Guide – Revision 2011
 

A

Armed Forces

Sales to for Export, Evidence Required for Exemption . . . 2561

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B

Beer

Allowable Losses and Allowances . . . 2551

Bottling, Record Requirement . . . 2512

Manufacturer

Beer, Imports, Reporting Requirement . . . 2538

Computation of Quantity Sold for Tax Reporting . . . 2536

Physical Inventory Requirement . . . 2530(b)

Reports . . . 2536

Uniform Packaging . . . 2536

Physical Inventory Requirement for Manufacturer . . . 2530(b)

Beer and Wine

Importers, Reporting Requirement . . . 2538

Imports, Record Requirement . . . 2513

Production, Record Requirement . . . 2512

Sales, Record Requirement . . . 2514

Spoiled, Tax Exemptions to Importers Under Certain Conditions . . . 2552

Bitters, Chinese Liquors, Etc., Bearing Federal Strip Stamps are Distilled Spirits . . . 2555

Bottled or Packaged Distilled Spirits Acquired in California, Record Requirement . . . 2505

Bottled or Packaged Distilled Spirits Imported, Record Requirement . . . 2506

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C

Chinese Liquors, Bitters, Etc., Bearing Federal Strip Stamps are Distilled Spirits . . . 2555

Common Carrier Receipts for Shipments into California, Requirements . . . 2540

Common Carrier Tax Reports . . . 2541

Common Carriers and Interstate Transporters Must Report Deliveries into California . . . 2540

Consolidated Returns of Distilled Spirits Tax . . . 2509

Conversion of Liters to Gallons . . . 2544

Custom Broker, Reporting Requirements for Imports in Bond . . . 2543

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D

Deliveries into California, Reports by Common Carriers and Interstate Tranporters . . . 2540

Definition of Terms

Unintentional Destruction of Distilled Spirits . . . 2550

Distilled Spirits Held in Storage in Bottled Form, Report by Licensed Public Warehouse . . . 2542

Distilled Spirits Include Bitters, Chinese Liquors, Etc., Bearing Federal Strip Stamps . . . 2555

Inventories, Semi-Annual Physical Required . . . 2530(a)

Invoices and Bottling or Packaged Records, Record Retention . . . 2508

Losses and Allowances . . . 2550

Produced, Bottled or Packaged Record Requirement . . . 2504

Sales in California in Interstate or Foreign Passenger Service, Common Carrier Tax Report . . . 2541

Sales to Common Carriers Engaged in Interstate or Foreign Passenger Service, Record Requirement . . . 2507(b)

Sold or Exported, Record Requirement . . . 2507

Tax, Prepayment of, Consolidated Returns . . . 2509

Tax Returns . . . 2535

Transfers to Licensee's Own California Branches, Record Requirement . . . 2507(a)

Unaccounted for Losses, Allowable Tolerance for . . . 2550

Unintentional Destruction, Definition and Proof of Loss . . . 2550

Distilled Spirits, Powdered . . . 2557

Donations and Samples Treated as Sales . . . 2560

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E

Export

Exports and Sales for Export . . . 2561

Sales for, Invoices . . . 2525(d)

Fishing Boats and Freighters, When Use as Ships' Stores Taxable . . . 2561(b)

Wine and Sales of Wine to Common Carriers for Use Outside the State . . . 2537

Sales to Armed Forces for, Evidence Required for Exemption . . . 2561

Shipped by Purchaser's Vehicles, Identification Permit Required . . . 2561

Shipped by Purchaser's Vehicles, Sales for, Requirements to Support Exemption . . . 2561

Shipped by Sellers' Vehicles, Requirements to Support Exemption . . . 2561

Shipments Via Common Carrier . . . 2561

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F

Federal Strip Stamps, Bitters, Chinese Liquors, Etc., Bearing Stamps are Distilled Spirits . . . 2555

Fishing Boats and Freighters, When Ships' Stores Taxable . . . 2561

Forms

240-A, Record of Bottling (Distilled Spirits) . . . 2504

241-A, Record of Purchases (Distilled Spirits) . . . 2505, 2509, 2535, 2560

242-A, Record of Imports (Distilled Spirits) . . . 2506, 2509, 2535, 2560

243-B, Record of Tax Exempt Sales (Distilled Spirits) . . . 2507, 2509, 2535

244-B, Record of Exports (Distilled Spirits) . . . 2507, 2535

259, Record of Exports (Beer and Wine) . . . 2536, 2537, 2538

269-A, Record of Imports (Beer and Wine) . . . 2538

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I

Identification Permit Required for Exports Shipped by Purchaser's Vehicles . . . 2561

Imports

Beer and Wine, Record Requirement . . . 2513

Bottled or Packaged Distilled Spirits, Record Requirement . . . 2506

In Customs Bond, Reporting Requirements for Customs Brokers . . . 2543

Importer of Beer and Wine

Reporting Requirement . . . 2538

Sales to Common Carriers for Use Outside the State, Reporting Requirement . . . 2538

Tax Exemption for Spoiled Beer and Wine Under Certain Conditions . . . 2552

Innocent Spouse or Registered Domestic Partner Relief from Liability . . . 2571

Intent to Evade, Failure to Keep Records as Evidence of . . . 2500

Interstate or Foreign Passenger Service, Sales of Distilled Spirits, Report Requirements . . . 2541

Interstate Transporters and Common Carriers Must Report Deliveries into California . . . 2540

Inventory

Beer . . . 2530(b)

Distilled Spirits . . . 2530(a)

Supporting Records Requirement . . . 2530(d)

Wine . . . 2530(c)

Invoices, Contents . . . 2525

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L

Losses and Allowances

Beer . . . 2551

Distilled Spirits . . . 2550

Unaccounted for, Allowable Tolerance . . . 2550

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N

Negligence, Failure to Keep Records as Evidence of . . . 2500

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P

Pool Shipments into California, Receipt Requirements . . . 2540

Powdered Distilled Spirits . . . 2557

Conversion of Weight to Volume . . . 2557(c)

Prepayment of Distilled Spirits Tax; Consolidated Returns . . . 2509

Public Warehouses, Reports of Distilled Spirits Held in Storage . . . 2542

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R

Receipts, Common Carrier, for Shipments into California, Requirements . . . 2540

Records

Beer and Wine

Imports . . . 2513

Production . . . 2512

Sales . . . 2514

Beer Bottling . . . 2512

Bottled or Packaged Distilled Spirits Acquired in California . . . 2505

Bottled or Packaged Distilled Spirits Imported . . . 2506

Distilled Spirits Invoices and Bottling or Packaging Records, Retention . . . 2508

Distilled Spirits Produced, Packaged or Bottled . . . 2504

Distilled Spirits Sold or Exported . . . 2507

Failure to Keep as Evidence of Negligence or Intent to Evade . . . 2500

General . . . 2500

Powdered Distilled Spirits . . . 2557(b)

Prepayment of Distilled Spirits Tax; Consolidated Returns . . . 2509

Returned Sales of Distilled Spirits . . . 2507(a)

Sales of Distilled Spirits to Common Carriers Engaged in Interstate or Foreign Passenger Service . . . 2507(b)

Samples and Donations, Requirements . . . 2560

Transfers of Distilled Spirits to Licensee's Own Branches in California . . . 2507(a)

Wholesalers' Beer and Wine Purchases . . . 2512

Reports

Beer and Wine Importers . . . 2538

Beer Manufacturers . . . 2536

Customs Brokers, Reporting Requirements . . . 2543

Distilled Spirits . . . 2535

Deliveries Into California by Common Carriers and Interstate Transporters . . . 2540

Powdered Distilled Spirits . . . 2557(b)

Public Warehouses, Distilled Spirits . . . 2542

Wine Growers . . . 2537

Returned Sales of Distilled Spirits, Record Requirement . . . 2507(a)

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S

Sales for Export by Armed Forces, Evidence Required for Exemption . . . 2561

Sales for Export, Shipments Via Common Carrier . . . 2561

Sales for Export Shipped by Purchaser's Vehicles, Requirements to Support Exemption . . . 2561

Sales for Non-Beverage Use, Invoices . . . 2525(c)

Sales Invoices, Contents of . . . 2525

Samples and Donations Treated as Sales . . . 2560

SBE Forms (See Forms)

Ships' Stores, Fishing Boats and Freighters, When Taxable . . . 2561

Spoiled Beer and Wine, Tax Exemption Allowed Importers Under Certain Conditions . . . 2552

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T

Tax Reports by Common Carriers Engaged in Interstate or Foreign Passenger Service . . . 2541

Tax Returns

Beer and Wine Importers . . . 2538

Beer Manufacturers . . . 2536

Distilled Spirits . . . 2535

Wine Growers . . . 2537

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U

Uniform Packaging of Beer . . . 2536

Unintentional Destruction of Distilled Spirits, Definition and Proof of Loss . . . 2550

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W

Warehouses, Licensed Public, Reports of Distilled Spirits Held in Storage in Bottled Form . . . 2542

Wholesalers' Beer and Wine Purchases, Record Requirement . . . 2512

Wine, Exports of and Sales to Common Carriers for Use Outside the State, Reports . . . 2537

Wine Grower Importing Wine, Reporting Requirement . . . 2538

Wine Growers, Reports . . . 2537

Wine, Physical Inventories Requirement for Wine Growers . . . 2530(c)

Wine, Sales of in Internal Revenue Bond, Invoices . . . 2525(b)