Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Alcoholic Beverage Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 6. Alcoholic Beverage Tax

Article 1. Records

Regulation 2505

Regulation 2505. Bottled or Packaged Distilled Spirits Acquired in California.

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

Every distilled spirits taxpayer shall keep a record in form BOE-241-A of all bottled or packaged distilled spirits acquired from other distilled spirits taxpayers in California and of all distilled spirits received from licensee's own branches in California.

History—Effective April 17, 1955.

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

Amended November 19, 2009, effective January 25, 2010. Replaced "SBE Form 241A" with "form BOE-241-A" in the text. Replaced "32201-32256" with "32221 and 33452" in the reference note.