Laws, Regulations & Annotations

Search

Business Taxes Law Guide – Revision 2021
 

Alcoholic Beverage Tax Regulations

Title 18 of the California Code of Regulations

Article 1. Records

Regulation 2506


Regulation 2506. Bottled or Packaged Distilled Spirits Imported.

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

Every distilled spirits or brandy importer shall keep a record in form BOE-242-A of all bottled or packaged distilled spirits acquired by direct importation from without the State.

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 242A" with "form BOE-242-A" in the text. Replaced "32201-32256" with "32211 and 32452" in the reference note.