California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax › Article 4 - Reports › Section 2541 - Common Carrier Tax Reports

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every common carrier engaged in interstate or foreign
					 passenger service making sales of distilled spirits in California and every
					 person licensed to sell distilled spirits aboard such a carrier, shall, on or
					 before the first day of the second calendar month following the close of each
					 calendar month, or such other reporting period as is authorized by the Board,
					 file with the Board at Sacramento a report of all sales of distilled spirits in
					 California for the preceding reporting period. The report shall be in such form
					 as the Board shall prescribe and shall be accompanied by a remittance of the
					 amount of tax due for the period covered by the report.
For the purpose of making these reports, such common
					 carrier or other licensed person may compute its sales of distilled spirits in
					 California by allocating a portion of the total distilled spirits sales for the
					 entire system served by the reporting taxpayer to California based on the ratio
					 that passenger miles in California bears to total passenger miles for the
					 entire system served by the reporting taxpayer. The ratio of passenger miles in
					 California to total passenger miles may be determined by tests. New tests
					 should be made when there is any significant change in routes, schedules, or
					 other operating conditions. The tests will be made by the reporting taxpayer
					 and will be subject to review by the Board. All detail and test data should be
					 retained for inspection by the Board.
This method of computing sales of distilled spirits in
					 California is authorized only for the purpose of making reports under this
					 regulation. Determinations may be imposed or refunds granted if the Board, upon
					 audit of the taxpayer's accounts and records, or upon the basis of tests or
					 other information, determines that the report did not disclose the correct
					 amount of tax due.
A report must be filed for each reporting period even
					 though no sales of distilled spirits were made in California during that
					 period. Any person who fails to file a timely report and pay any tax that may
					 be due shall be required to pay the applicable penalties and interest as
					 provided by the Alcoholic Beverage Tax Law.
1. Amendment
					 filed 8-6-69; effective thirtieth day thereafter (Register 69, No.
					 32).
2. Amendment filed 5-6-76; effective thirtieth day thereafter
					 (Register 76, No. 19).
3. Amendment filed 7-13-79; effective
					 thirtieth day thereafter (Register 79, No. 28).
4. Change without
					 regulatory effect amending first paragraph filed 1-25-2010 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2010, No. 5).
Note: Authority cited: Section
						32451,
						Revenue and Taxation Code. Reference: Section
						32202,
						Revenue and Taxation Code.