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 2509

Regulation 2509. Prepayment of Distilled Spirits Tax; Consolidated Returns.

Authority Cited: Section 32451, Revenue and Taxation Code. Reference: Sections 32211 and 32452, Revenue and Taxation Code.

Any distilled spirits wholesaler may make an application to the board for permission to prepay the distilled spirits excise tax on his inventory of distilled spirits on hand as of the first day of any calendar month, and for permission thereafter to pay the excise tax levied on sales of distilled spirits on the basis of subsequent purchases and acquisitions of distilled spirits by him. Any wholesaler who has been granted such permission and who operates more than one location for which distilled spirits wholesalers' licenses are issued and who elects to file a consolidated tax return covering distilled spirits transactions for all of his branch premises, need not include in his forms BOE-241-A and BOE-243-B transfers of distilled spirits between his own premises as otherwise provided in this article.

History—Effective April 17, 1955.

Amended November 19, 2009, effective January 25, 2010. Replaced "SBE Forms 241A and 243B" with "forms BOE-241-A and BOE-243-B" in the text. Added authority and reference notes.