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 2506

Regulation 2506. Bottled or Packaged Distilled Spirits Imported.

Reference: Sections deletion32211 and 32452, Revenue and Taxation Code.

Every distilled spirits or brandy importer shall keep a record in deletionform BOE-242-A of all bottled or packaged distilled spirits acquired by direct importation from without the State.

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 242A" with "form BOE-242-A" in the text. Replaced "32201-32256" with "32211 and 32452" in the reference note.