Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2012
Alcoholic Beverage Tax Regulations
Title 18 of the California Code of Regulations
Article 6. Classification of Particular Beverages
Regulation 2558. Distilled Spirits.
Reference: Section 32002, Revenue and Taxation Code; Sections 23004, 23005, 23006, 23007, Business and Professions Code.
Effective October 1, 2008, any alcoholic beverage, except wine as defined by Business and Professions Code section 23007, which contains 0.5 percent or more alcohol by volume derived from flavors or other ingredients containing alcohol obtained from the distillation of fermented agricultural products, is a distilled spirit.
History: Adopted April 8, 2008, effective July 10, 2008.