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 2513

Regulation 2513. Beer and Wine Imported.

Authority cited: Section 32541, Revenue and Taxation Code. Reference: Sections 32175 and 32452, Revenue and Taxation Code.

Every importer of beer and wine shall keep a record in deletionform BOE-269-A of all beer and wine imported into this State. This record must be supported by purchase invoices filed in such manner as to be readily accessible for verification by employees of the board.

History: Effective April 17, 1955.

Amended November 19, 2009, effective January 25, 2010. replaced "SBE Form 269-A" with form "BOE-269-A" in the text. Added authority and reference notes.