Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Alcoholic Beverage Tax Regulations
Title 18 of the California Code of Regulations
Article 1. Records
Regulation 2505
Regulation 2505. Bottled or Packaged Distilled Spirits Acquired in California.
Reference: Sections 
32211 and 32452, Revenue and Taxation Code.
Every distilled spirits taxpayer shall keep a record in form BOE-241-A of all bottled or packaged distilled spirits acquired from other distilled spirits taxpayers in California and of all distilled spirits received from licensee's own branches in California.
History: Effective April 17, 1955.
Amended May 4, 1978, effective June 21, 1978. Added "or packaged".
Amended November 19, 2009, effective January 25, 2010. Replaced "SBE Form 241A" with "form BOE-241-A" in the text. Replaced "32201-32256" with "32221 and 33452" in the reference note.