Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Alcoholic Beverage Tax Regulations

Title 18 of the California Code of Regulations

Article 1. Records

Regulation 2508

Regulation 2508. Distilled Spirits Invoices and Bottling or Packaging Records.

Reference: Sections 32211 and 32452, Revenue and Taxation Code.

All purchase invoices and bottling or packaging records covering distilled spirits acquisitions and all sales invoices, credit memoranda, or other data supporting such sales or deliveries, must be retained by the licensee and filed in such manner as to be readily available for verification by employees of the board.

History: Effective April 17, 1955.

Amended May 4, 1978, effective June 21, 1978. Added "or packaging."

Amended November 19, 2009, effective January 25, 2010. Replaced "32201-32556" with "32211 and 32452" in the reference note.