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 2559.5. Correct Classification.
Reference: Section 32002, Revenue and Taxation Code; Sections 23004, 23005, 23006, 23007, Business and Professions Code.
Effective October 1, 2008, for purposes of tax reporting, a taxpayer will be deemed to have correctly classified an alcoholic beverage as not being a distilled spirit, as defined by Business and Professions Code section 23005, if at the time taxes are imposed, as set forth in the Revenue and Taxation Code, division 2, part 14, chapters 4, 5 and 5.5, the alcoholic beverage was included on the Board's list pursuant to Regulation 2559.3.
History: Adopted April 8, 2008, effective July 10, 2008. Repealed November 15, 2012, effective January 8, 2013. Regulation was held to be invalid in Diageo-Guinness v. Board of Equalization (2012).