Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Alcoholic Beverage Tax Regulations

Title 18 of the California Code of Regulations

Article 1. Records

Regulation 2505

Regulation 2505. Bottled or Packaged Distilled Spirits Acquired in California.

Reference: Sections 32211 and 32452, Revenue and Taxation Code.

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.

History: Effective April 17, 1955.

Amended May 4, 1978, effective June 21, 1978. Added "or packaged".

Amended November 19, 2009, effective January 25, 2010. Replaced "SBE Form 241A" with "form BOE-241-A" in the text. Replaced "32201-32256" with "32221 and 33452" in the reference note.