Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Alcoholic Beverage Tax Regulations
Title 18 of the California Code of Regulations
Article 6. Classification of Particular Beverages
Regulation 2559.1. Rebuttable Presumption—Distilled Spirits.
[Repealed November 15, 2012, effective January 8, 2013. Regulation was held to be invalid in Diageo-Guinness v. Board of Equalization (2012).]