reglab/statecodes huggingface dataset:
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 1 - Records › Section 2500 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A taxpayer shall maintain and make available for
					 examination on request by the board or its authorized representatives, records
					 in the manner set forth at California Code of Regulations, Title 18, Section
					 4901.
1. New
					 Chapter 6 ( 2500, 2504 through 2509, 2512 through 2515, 2518, 2525, 2530, 2535
					 though 2543, 2550 through 2552, 2555, 2560, 2562 through 2567) filed 3-18-55;
					 effective thirtieth day thereafter (Register 55, No. 4).
2.
					 Amendment of section heading, repealer and new section and amendment of NOTE
					 filed 2-4-2003; operative 3-6-2003 (Register 2003, No. 6).
3.
					 Repealer and new section filed 4-28-2003; operative 5-28-2003 (Register 2003,
					 No. 18).
4. Amendment of chapter heading filed 3-19-2018 as an
					 emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government
					 Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
5. Amendment
					 of chapter heading refiled 9-17-2018 as an emergency; operative 9-17-2018
					 (Register 2018, No. 38). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
6. Amendment
					 of chapter heading refiled 12-17-2018 as an emergency; operative 12-17-2018
					 (Register 2018, No. 51). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
7.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
					 by operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
8. Amendment of chapter heading filed
					 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only.
					 Exempt from the APA pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Section
						32451,
						Revenue and Taxation Code. Reference: Sections
						32452
						and
						32453,
						Revenue and Taxation Code.
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 1 - Records › Section 2504 - Distilled Spirits Produced, Packaged, or Bottled

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every distilled spirits manufacturer, manufacturer's agent,
					 brandy manufacturer, and rectifier shall keep and preserve a record of all
					 distilled spirits produced, manufactured, cut, blended, rectified, bottled,
					 packaged, or otherwise acquired in this State. A daily record of such
					 acquisitions shall be made in book forms prescribed by the board. All distilled
					 spirits received from licensee's own bottling or packaging department shall be
					 recorded in form BOE-240-A. Receipts from the bottling or packaging department
					 shall include all distilled spirits bottled or packaged, whether or not the
					 distilled spirits are owned by the licensee.
1. Amendment
					 filed 5-22-78; effective thirtieth day thereafter (Register 78, No.
					 21).
2. Change without regulatory effect amending section and NOTE
					 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: Sections
						32211
						and
						32452,
						Revenue and Taxation Code.
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 1 - Records › Section 2505 - Bottled or Packaged Distilled Spirits Acquired in California

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every distilled spirits taxpayer shall keep a record in
					 form BOE-241-A of all bottled or packaged distilled spirits acquired from other
					 distilled spirits taxpayers in California and of all distilled spirits received
					 from licensee's own branches in California.
1. Amendment
					 filed 5-22-78; effective thirtieth day thereafter (Register 78, No.
					 21).
2. Change without regulatory effect amending section and NOTE
					 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: Sections
						32211
						and
						32452,
						Revenue and Taxation Code.
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 1 - Records › Section 2506 - Bottled or Packaged Distilled Spirits Imported

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every distilled spirits or brandy importer shall keep a
					 record in form BOE-242-A of all bottled or packaged distilled spirits acquired
					 by direct importation from without the State.
1. Amendment
					 filed 5-22-78; effective thirtieth day thereafter (Register 78, No.
					 21).
2. Change without regulatory effect amending section and NOTE
					 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: Sections
						32211
						and
						32452,
						Revenue and Taxation Code.
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 1 - Records › Section 2507 - Distilled Spirits Sold or Exported

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every distilled spirits taxpayer shall keep a record of all
					 distilled spirits sold, and in addition thereto, shall make a daily record in
					 book forms prescribed by the board covering all distilled spirits sold or
					 delivered to other taxpayers in California and all distilled spirits exported
					 or sold for export from California, as follows:
(a) All sales or deliveries of distilled
				  spirits to other California distilled spirits taxpayers, all transfers of
				  distilled spirits to licensee's own branches in California, and all returns of
				  distilled spirits to original vendors in California, shall be recorded in form
				  BOE-243-B.
(b) All sales of
				  distilled spirits exported or sold for export from California and actually
				  exported and all sales of distilled spirits to common carriers engaged in
				  interstate or foreign passenger service, shall be recorded in form
				  BOE-244-B.
1. Change
					 without regulatory effect amending subsections (a) and (b) and adding NOTE
					 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: Sections
						32211
						and
						32452,
						Revenue and Taxation Code.
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 1 - Records › Section 2508 - Distilled Spirits Invoices and Bottling or Packaging Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
All purchase invoices and bottling or packaging records
					 covering distilled spirits acquisitions and all sales invoices, credit
					 memoranda, or other data supporting such sales or deliveries, must be retained
					 by the licensee and filed in such manner as to be readily available for
					 verification by employees of the board.
1. Amendment
					 filed 5-22-78; effective thirtieth day thereafter (Register 78, No.
					 21).
2. Change without regulatory effect amending NOTE 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: Sections
						32211
						and
						32452,
						Revenue and Taxation Code.
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 1 - Records › Section 2509 - Prepayment of Distilled Spirits Tax; Consolidated Returns

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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.
1. Change
					 without regulatory effect amending section and adding NOTE 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: Sections
						32211
						and
						32452,
						Revenue and Taxation Code.
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 1 - Records › Section 2512 - Beer and Wine Production; Beer Bottling; Wholesalers' Beer and Wine Purchases

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every beer manufacturer or wine grower shall keep and
					 preserve a record of all beer or wine manufactured or produced in this State.
					 Such record must show the quantity produced and the disposition thereof.
					 Duplicates of federal production and bottling records, if available to
					 employees of the board, shall suffice to comply with this regulation.
Every beer manufacturer shall keep and preserve separately
					 a record of all beer received by the bottling, canning, and cooperage
					 departments and packaged therein.
Every beer and wine wholesaler shall keep and preserve a
					 record of all beer and wine purchased in this State. This record must show the
					 kind and quantity of beer or wine purchased, the name and address of the person
					 from whom purchased, and the date received. Purchase invoices containing all of
					 the above information, if filed so as to be readily accessible for verification
					 by employees of the board, shall suffice to comply with this
					 regulation.
1. Change
					 without regulatory effect adding NOTE 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: Sections
						32171,
						32173
						and
						32452,
						Revenue and Taxation Code.
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 1 - Records › Section 2513 - Beer and Wine Imported

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every importer of beer and wine shall keep a record in form
					 BOE-269-A of all beer and wine imported into this State. This record must be
					 supported by purchase invoices filed in such manner as to be readily accessible
					 for verification by employees of the board.
1. Change
					 without regulatory effect amending section and adding NOTE 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: Sections
						32175
						and
						32452,
						Revenue and Taxation Code.
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 1 - Records › Section 2514 - Beer and Wine Sold

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every manufacturer, wine grower, importer, and beer and
					 wine wholesaler shall keep and preserve a record of all beer and wine sold.
					 This record must show the name and address of the purchaser, the date sold, the
					 kind and quantity, the size and capacity of packages of beer or wine sold, the
					 price, container charges or deposits and any discount offered.
Sales invoices containing all of the above information, if
					 filed so as to be readily accessible for verification by employees of the
					 board, shall suffice to comply with this regulation.
1. Change
					 without regulatory effect adding NOTE 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: Sections
						32171,
						32173
						and
						32452,
						Revenue and Taxation Code.
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 1 - Records › Section 2515 - Beer and Wine Exports. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 12-5-88; operative 1-4-89 (Register 89, No.
					 9).
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 1 - Records › Section 2518 - Beer Sold to Instrumentalities of the Armed Forces. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 12-24-79 as an emergency; designated effective 1-1-80 (Register 79, No.
					 52). For prior history, see Registers 69, No. 32; 73, No. 23; 73, No. 39; and
					 75, No. 52. A Certificate of Compliance must be filed within 120 days or
					 emergency language will be repealed on 5-1-80.
2. Certificate of
					 Compliance filed 3-21-80 (Register 80, No. 12).
Note: Authority cited: Section
						32451,
						Revenue and Taxation Code. Reference: Sections
						32151,
						32177,
						and
						32452,
						Revenue and Taxation Code.
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 1 - Records › Section 2519 - Distilled Spirits and Wine Sold to Instrumentalities of the Armed Forces. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 12-22-80 as an emergency; effective upon filing (Register 80, No.
					 52). A Certificate of Compliance must be transmitted to OAL within 120 days or
					 emergency language will be repealed on 4-21-81.
2. Order of Repeal
					 of 12-22-80 order filed 12-26-80 by OAL pursuant to Government Code section
					 11349.6
					 (Register 80, No. 52).
3. New section filed 4-23-81; effective
					 thirtieth day thereafter (Register 81, No. 17).
4. Repealer filed
					 9-12-90; operative 10-12-90 (Register 90, No.
					 43).
Note: Authority cited: Section
						32451,
						Revenue and Taxation Code. Reference: Sections
						32177.5
						and
						32452,
						Revenue and Taxation Code.
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 1 - Records › Section 2520 - Payment by Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Payments by electronic funds transfer shall be made in
					 accordance with California Code of Regulations, Title 18, Section
					 4905.
1. New
					 section filed 6-7-2005; operative 7-7-2005 (Register 2005, No.
					 23).
Note: Authority cited: Section
						32260,
						Revenue and Taxation Code. Reference: Sections
						32260
						and
						32262,
						Revenue and Taxation Code.
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 2 - Invoices › Section 2525 - Contents

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Every sale or
				  delivery of alcoholic beverages, except beer, from one licensee to another
				  licensee must be recorded on a sales invoice, whether or not consideration is
				  involved. Invoices covering the sale or purchase of alcoholic beverages must be
				  filed in such manner as to be readily accessible for examination by employees
				  of the board and shall not be commingled with invoices covering commodities
				  other than alcoholic beverages.
Each sales invoice shall have printed thereon the name and
					 address of the seller and shall show the following information:
(1) Name and address of the
				  purchaser.
(2) Date of sale and
				  invoice number.
(3) Kind, quantity,
				  size, and capacity of packages of alcoholic beverages sold.
(4) The cost to the purchaser, together with
				  any discount which at any time is to be given on or from the price as shown on
				  the invoice.
(5) The place from
				  which delivery of the alcoholic beverages was made unless delivery was made
				  from the premises of the licensee or from a public warehouse located in the
				  same county.
(6) Invoices covering
				  sales of distilled spirits by distilled spirits taxpayers to other distilled
				  spirits taxpayers shall show, in addition to the above, the total number of
				  wine gallons covered by the invoice.
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 2534 - Reporting Periods for Tax Returns. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 12-26-75; effective thirtieth day thereafter. NOTE: Filing
					 designates 1-1-76 as effective date (Register 75, No. 52).
2.
					 Repealer filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
Note: Authority cited: Section
						32451,
						Revenue and Taxation Code. Reference: Sections
						32151,
						32151.5,
						32452,
						Revenue and Taxation Code.
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 2535 - Distilled Spirits

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every distilled spirits taxpayer shall, on or before the
					 fifteenth day of each and every month, or, on or before the fifteenth day of
					 the month following the close of such other reporting period authorized by the
					 board, file with the board at Sacramento a tax return on the form prescribed by
					 the board of all sales of distilled spirits for the reporting period, together
					 with such other information as is required on said form.
Every distilled spirits taxpayer shall, immediately
					 following the close of business on the last day of each month forward the
					 original page, or pages, of forms BOE-241-A, BOE-242-A, BOE-243-B, and
					 BOE-244-B to the board at Sacramento, provided that additional entries in these
					 forms have been made since the last reporting date.
1. Amendment
					 filed 8-6-69; effective thirtieth day thereafter (Register 69, No.
					 32).
2. Amendment filed 12-26-75; effective thirtieth day
					 thereafter. NOTE: Filing designates 1-1-76 as effective date (Register 75, No.
					 52).
3. Amendment filed 5-9-84; effective thirtieth day thereafter
					 (Register 84, No. 19).
4. Change without regulatory effect amending
					 second paragraph and NOTE 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: Sections
						32201,
						32211,
						32220,
						32251,
						32251.5
						and
						32452,
						Revenue and Taxation Code.
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 2536 - Beer Manufacturers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every licensed beer manufacturer shall, on or before the
					 fifteenth of each and every month, or, on or before the fifteenth day of the
					 month following the close of such other reporting period authorized by the
					 board, file with the board at Sacramento a tax return on forms prescribed by
					 the board of all sales of beer for the preceding reporting period together with
					 such other information as is required on said forms.
In determining the tax due on the sale of beer in bottles
					 or cans, the quantity sold shall be computed in accordance with the following
					 table:
Number of Bottles or Cans Per
							 Case
Fluid Contents (Ounces) of
							 Each Bottle or Can
Barrel
							 Equivalent
4
64
0.06452
6
64
.09677
12
6
.01815
12
7
.02117
12
8
.02419
12
12
.03629
12
14
.04234
12
30
.09073
12
32
.09677
24
6
.03629
24
7
.04234
24
8
.04839
24
9
.05444
24
10
.06048
24
11
.06653
24
12
.07258
24
13
.07863
24
14
.08468
24
15
.09073
24
16
.09677
36
6
.05444
36
7
.06351
36
8
.07258
48
12
.14516
50
12
.15120
Since the determination of tax liability is based upon a
					 count of cases of bottles or cans, only bottles or cans of uniform size and
					 content may be packaged in the same case or shipping container.
If beer is to be packaged in cases of sizes other than
					 those shown above, the beer manufacturer shall notify the board in advance and
					 request to be advised of the proper fractional barrel equivalent of the
					 proposed container.
Reports of inventories required to be made on each tax
					 return shall be in agreement with Federal Form TTB F 5130.9.
1. Amendment
					 filed 8-6-69; effective thirtieth day thereafter (Register 69, No.
					 32).
2. Amendment filed 12-26-75; effective thirtieth day
					 thereafter. NOTE: Filing designates 1-1-76 as effective date (Register 75, No.
					 52).
3. Amendment filed 12-15-88; operative 1-14-89 (Register 88,
					 No. 52).
4. Amendment filed 12-28-89; operative 1-27-90 (Register
					 90, No. 1).
5. Change without regulatory effect amending section and
					 NOTE 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: Sections
						32151,
						32152,
						32175,
						32176,
						32220,
						32251,
						32251.5
						and
						32452,
						Revenue and Taxation Code.
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 2537 - Wine Growers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every licensed wine grower shall, on or before the
					 fifteenth day of each and every month, or, on or before the fifteenth day of
					 the month following the close of such other reporting period authorized by the
					 board, file with the board at Sacramento a tax return on forms prescribed by
					 the board of all sales of wine for the preceding reporting period, together
					 with such other information as is required on said form.
Reports of inventories required to be made on each tax
					 return must be in agreement with the data on Federal Form TTB F 5120.17. The
					 amounts reported must be book inventories for all months except for the end of
					 the annual inventory period as described in Regulation 2530. The inventory
					 reported in that month must be a physical inventory.
1. Amendment
					 filed 8-6-69; effective thirtieth day thereafter (Register 69, No.
					 32).
2. Amendment filed 12-26-75; effective thirtieth day
					 thereafter. NOTE: Filing designates 1-1-76 as effective date (Register 75, No.
					 52).
3. Amendment filed 7-23-84; effective thirtieth day thereafter
					 (Register 84, No. 30).
4. Amendment filed 12-12-88; operative 1-1-89
					 (Register 88, No. 52).
5. Change without regulatory effect amending
					 section and NOTE 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: Sections
						32151,
						32152,
						32173,
						32174,
						32175,
						32176,
						32220,
						32251,
						32251.5
						and
						32452,
						Revenue and Taxation Code.
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 2538 - Beer and Wine Importers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every licensed beer and wine importer shall, on or before
					 the fifteenth day of each and every month, or, on or before the fifteenth day
					 of the month following the close of such other reporting period authorized by
					 the board, file with the board at Sacramento a tax return on the form
					 prescribed by the board of all sales of beer or wine for the preceding
					 reporting period, together with such other information as is required on such
					 form.
A wine grower holding both a winegrower's license and a
					 beer and wine importer's license shall include the total imports of wine for
					 the reporting period on the "Winegrower Tax Return."
A beer manufacturer holding both a beer manufacturer's
					 license and a beer and wine importer's license shall include the total imports
					 of beer on the "Beer Manufacturer Tax Return."
Every licensed beer and wine importer shall on or before
					 the fifteenth day of the month following the close of each reporting period,
					 file form BOE-269-A.
1. Amendment
					 filed 8-6-69; effective thirtieth day thereafter (Register 69, No.
					 32).
2. Amendment filed 12-26-75; effective thirtieth day
					 thereafter. NOTE: Filing designates 1-1-76 as effective date (Register 75, No.
					 52).
3. Amendment filed 12-15-88; operative 1-14-89 (Register 89,
					 No. 11).
4. Amendment filed 2-4-2003; operative 3-6-2003 (Register
					 2003, No. 6).
5. Change without regulatory effect amending section
					 and NOTE 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: Sections
						32151,
						32171,
						32173,
						32174,
						32175,
						32176,
						32220,
						32251,
						32251.5
						and
						32452,
						Revenue and Taxation Code.
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 2539 - Tax Remittances. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 8-6-69; effective thirtieth day thereafter (Register 69, No.
					 32).
2. Repealer filed 7-20-82; effective thirtieth day thereafter
					 (Register 82, No. 30).
Note: Authority cited: Sections
						32451
						and
						32452,
						Revenue and Taxation Code. Reference: Section
						32251,
						Revenue and Taxation Code.
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 2540 - Common Carrier Receipts and Delivery Reports

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Common carriers and holders of interstate alcoholic
					 beverage transporters' permits, transporting alcoholic beverages into this
					 State from without this State for delivery or use within this State, shall
					 obtain from the licensed importer or customs broker a receipt for the alcoholic
					 beverages so transported and delivered. This receipt must show the following
					 information:
Name of shipper, point of origin, name of importer or
					 customs broker to whom delivery is made, place of delivery, name of carrier
					 making delivery, a complete description of the shipment, and the number of the
					 waybill covering the shipments. In the case of rail shipments the receipt shall
					 show also the car number and in the case of water shipments the receipt shall
					 show also the name of the vessel and the number of the steamship bill of
					 lading.
A copy of the freight bill or other shipping document
					 containing all of this information shall be deemed to be compliance with this
					 requirement. A copy of such receipt must be delivered to the importer or
					 customs broker to whom delivery is made. With respect to pool shipments in
					 which more than one licensed importer or customs broker participates, the
					 common carrier shall furnish a copy of the receipt to each participating
					 importer or customs broker.
All deliveries of alcoholic beverages, shipment of which
					 originated outside California, made to California importers or customs brokers,
					 shall be reported to the board at Sacramento by common carriers and holders of
					 interstate alcoholic beverage transporters' permits. Such report shall be filed
					 with the board on forms prescribed by the board not later than the fifteenth
					 day of each month covering such deliveries made in the previous calendar
					 month.
1. Amendment
					 filed 8-6-69; effective thirtieth day thereafter (Register 69, No.
					 32).
2. Change without regulatory effect amending NOTE filed
					 1-25-2010 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2010, No. 5).
Note: Authority cited: Sections
						32451
						and
						32452,
						Revenue and Taxation Code. Reference: Sections
						32171,
						32173,
						32211
						and
						32452,
						Revenue and Taxation Code.
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 2542 - Public Warehouses

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Licensed public warehouses shall report on or before
					 January 15th and July 15th of each year, all distilled spirits held in storage
					 by them, in bottled form, at the close of business on December 31st and June
					 30th. Such reports shall be filed with the board at Sacramento on forms
					 prescribed by the board, and shall show the name of each person for whom
					 distilled spirits are stored, the size of containers, number of cases, and the
					 units per case stored for each such person.
1. Change
					 without regulatory effect adding NOTE filed 1-25-2010 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2010, No. 5).
Note: Authority cited: Sections
						32451
						and
						32452,
						Revenue and Taxation Code. Reference: Sections
						32211
						and
						32452,
						Revenue and Taxation Code.
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 2543 - Customs Brokers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every person holding a Federal customhouse broker's license
					 and making customs entries in connection with original importations of
					 alcoholic beverages into California in customs bond for California licensed
					 importers shall, on or before the fifteenth day of each month, report to the
					 board in Sacramento on forms prescribed by the board, every such importation of
					 alcoholic beverages handled by him as a customhouse broker during the preceding
					 calendar month.
Every person holding a customs broker's license under the
					 Alcoholic Beverage Control Act and making customs entries in connection with
					 the importation of alcoholic beverages in customs bond into California for a
					 person who does not hold the appropriate importer's license under the Alcoholic
					 Beverage Control Act shall, on or before the fifteenth day of each month,
					 report to the board in Sacramento on forms prescribed by the board, every such
					 transaction in alcoholic beverages handled by him as a customs broker during
					 the preceding calendar month.
1. Amendment
					 filed 8-6-69; effective thirtieth day thereafter (Register 69, No.
					 32).
2. Change without regulatory effect amending NOTE filed
					 1-25-2010 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2010, No. 5).
Note: Authority cited: Sections
						32451
						and
						32452,
						Revenue and Taxation Code. Reference: Sections
						32171,
						32173,
						32211
						and
						32452,
						Revenue and Taxation Code.
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 2544 - Conversion of Liters to Gallons

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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.
1. New
					 section filed 12-21-76; effective thirtieth day thereafter (Register 76, No.
					 52).
2. Change without regulatory effect amending first paragraph
					 and NOTE 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: Sections
						32151,
						32152,
						32201
						and
						32220,
						Revenue and Taxation Code.
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 5 - Losses and Allowances › Section 2550 - Destruction and Unaccounted for Losses of Distilled Spirits

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Unintentional Destruction. The term
				  "unintentional destruction" shall mean destruction of distilled spirits by
				  fire, earthquake, floods, breakage in transit, accident, or by any other cause,
				  when the exact quantity destroyed is known. Claims for loss by unintentional
				  destruction must be filed with the Board in Sacramento immediately following
				  the close of business on the last day of the month in which the loss is
				  discovered. The claim must state under oath of the licensee that the distilled
				  spirits were so damaged that they could not be used for any purpose. Proof of
				  loss satisfactory to the Board in the form of paid insurance or carrier claims,
				  must be retained on the taxpayer's premises for verification.
(b) Unaccounted For Losses. Unaccounted for
				  losses shall include all other losses disclosed by physical inventory due to
				  pilferage, handling, etc. The allowable tolerance for unaccounted for losses of
				  distilled spirits acquired by any distilled spirits taxpayer shall not exceed
				  one-tenth of one percent of the total sales of the distilled spirits. In the
				  case of distilled spirits taxpayer who holds licenses for two or more premises,
				  the tolerance allowed by this rule shall be computed and applied separately to
				  the transactions for each premises, unless the Board has granted the taxpayer
				  permission to file a consolidated tax return.
1. Amendment
					 filed 8-6-69; effective thirtieth day thereafter (Register 69, No.
					 32).
2. Amendment filed 1-20-78; effective thirtieth day thereafter
					 (Register 78, No. 3).
3. Amendment of section heading and section
					 filed 11-29-95; operative 12-29-95 (Register 95, No.
					 48).
Note: Authority cited: Section
						32451,
						Revenue and Taxation Code. Reference: Section
						32211,
						Revenue and Taxation Code.
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 5 - Losses and Allowances › Section 2551 - Unaccounted for Losses of Beer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
There shall be no unaccounted for losses of beer other than
					 those, if any, permitted under Federal law.
1. Editorial
					 correction filed 5-2-83 (Register 83, No. 19).
2. Amendment of
					 section heading and section and new NOTE filed 12-8-95; operative 1-7-96
					 (Register 95, No. 49).
Note: Authority cited: Section
						32451,
						Revenue and Taxation Code. Reference: Section
						32152,
						Revenue and Taxation Code.
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 5 - Losses and Allowances › Section 2552 - Spoiled Beer and Wine

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A beer and wine importer will be allowed a credit for beer
					 and wine sold and subsequently returned as spoiled, when the spoiled beer or
					 wine is destroyed under the supervision of a representative of the board. For
					 small quantities of beer or wine destroyed, which are not supervised by a
					 representative of the Board, the exemption or credit is allowed only after
					 prior written approval is obtained from the Board.
To secure prior written approval, the beer and wine
					 importer must submit a written request to the Board, listing the type of
					 beverage, the number of containers, the container sizes and the total gallons
					 to be destroyed.
After receiving approval from the Board and after
					 destroying the beer or wine, the beer and wine importer must submit a
					 declaration signed under penalty of perjury, listing the number of containers,
					 the container sizes, the total gallons destroyed and the date and manner of
					 destruction. The declaration must be signed by a person in authority in the
					 importer's organization who witnessed the destruction of the beer or
					 wine.
For the purposes of this regulation, small quantities means
					 2,500 gallons or less of beer, 2,500 gallons or less of still wine, and 1,500
					 gallons or less of champagne or sparkling wine by volume.
1. Amendment
					 filed 8-20-76; effective thirtieth day thereafter (Register 76, No.
					 34).
2. Amendment filed 5-20-80; effective thirtieth day thereafter
					 (Register 80, No. 21). For technical reasons, printed in Register 80, No.
					 23.
3. Amendment of section and NOTE filed 2-7-96; operative 3-8-96
					 (Register 96, No. 6).
4. Amendment of first paragraph filed
					 2-4-2003; operative 3-6-2003 (Register 2003, No.
					 6).
Note: Authority cited: Section
						32451,
						Revenue and Taxation Code. Reference: Sections
						32171,
						32173
						and
						32176,
						Revenue and Taxation Code.
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 5 - Losses and Allowances › Section 2553 - Losses Resulting from Disaster, Vandalism, Malicious Mischief, or Insurrection

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General. An
				  amount equal to the state alcoholic beverage taxes included in the sales price
				  of beverages to the licensee shall be refunded by the Board if:
(1) The beverages are lost, rendered
				  unmarketable, or condemned by a duly authorized official by reason of fire,
				  flood, casualty, or other disaster, or by reason of breakage, destruction, or
				  other damage resulting from vandalism, malicious mischief, or
				  insurrection;
(2) The beverages
				  were held and intended for sale at the time of the disaster or other
				  damage;
(3) The disaster or damage
				  occurred in this state;
(4) The
				  licensee has not and will not be compensated, by insurance or otherwise, for
				  the loss in the amount of the tax included in the purchase price paid for the
				  beverages;
(5) The disaster or
				  other loss occurred on or after April 1, 1980;
(6) The amount to be refunded with respect to
				  a single disaster or other loss is two hundred fifty dollars ($250) or more;
				  and
(7) A claim for refund is filed
				  with the Board within six months after the date on which the beverages were
				  lost, rendered unmarketable, or condemned by a duly authorized official.
The refund shall be made to the licensee holding the
					 beverages for sale at the time of the loss, and no interest shall be paid on
					 the amount refunded. No refund shall be made with respect to losses resulting
					 from theft.
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 5 - Losses and Allowances › Section 2554 - Consumption of Beer on Brewery Premises

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
All beer consumed on a brewery's premises shall be
					 accounted for.
(a) Except as provided
				  in Subdivision (b), tax shall be paid on all beer consumed by brewery
				  employees, visitors and others in a brewery tavern. Beer manufactured by the
				  brewery for consumption in a brewery tavern, and which is placed in a storage
				  tank designed for this purpose, shall be subject to tax at the time it is
				  placed in the storage tank. For purposes of this Regulation, a "tavern" means a
				  federally approved portion of the brewery premises where beer is sold to
				  consumers.
(b) Beer consumed by
				  brewery employees, visitors and others is not subject to tax if consumed
				  without charge within the brewery's bonded premises and not in a brewery
				  tavern.
1. New
					 section filed 3-1-99; operative 3-31-99 (Register 99, No.
					 10).
Note: Authority cited: Sections
						32152
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						32171
						and
						32172,
						Revenue and Taxation Code.