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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 4. Reports
Regulation 2544
Regulation 2544. Conversion of Liters to Gallons.
Reference: Sections 32151, 32152, 32201, and 32220, Revenue and Taxation Code.
The Federal Alcohol and Tobacco Tax and Trade Bureau (TTB) has authorized the bottling of wine and distilled spirits in standard metric sizes. Reports of California licensees must be in wine gallons. To convert liters to wine gallons for reporting purposes, licensees shall use the standards established by the TTB. These are:
(a) For wine, to convert liters to wine gallons on any record or report, the quantity in liters shall be multiplied by 0.26417 to determine the equivalent quantity in wine gallons. The resulting figure shall be rounded to the nearest one-hundredth of a gallon.
(b) For distilled spirits, to convert liters to wine gallons on any record or report, the quantity in liters shall be multiplied by 0.264172 to determine the equivalent quantity in wine gallons. The resulting figure shall be rounded to the nearest one-hundredth of a gallon.
History—Adopted December 14, 1976, effective January 20, 1977.
Amended November 19, 2009, effective January 25, 2010. Replaced "Bureau of Alcohol, Tobacco and Firearms" with "Alcohol and Tobacco Tax and Trade Bureau (TTB)" and replaced "Bureau" with "TTB" in the first paragraph. Added "32220" to the reference note.