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 2559

Regulation 2559. Presumption—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, is presumed to contain 0.5 percent or more alcohol by volume derived from flavors or other ingredients containing alcohol obtained from the distillation of fermented agricultural products, unless this presumption is rebutted pursuant to Regulation 2559.1.

History: Adopted April 8, 2008, effective July 10, 2008.