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 6. Classification of Particular Beverages

Regulation 2555

Regulation 2555. Closures.

Reference: Section 23005, Business and Professions Code 27 CFR 19.661, 19.662.

Bitters, Chinese liquors, and other products which bear the federal closure or other device as provided in Title 27 Code of Federal Regulation, Part 19 shall, for tax purposes, be deemed to be distilled spirits.

History—Effective April 17, 1955.

Amended November 1, 1989, effective January 27, 1990. Amended to change the term "federal strip stamp" to "federal closure or other device" to reflect more accurately current terminology.