Laws, Regulations and Annotations
Search
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 1. Records
Regulation 2506
Regulation 2506. Bottled or Packaged Distilled Spirits Imported.
Reference: Sections 32211 and 32452, Revenue and Taxation Code.
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.
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 242A" with "form BOE-242-A" in the text. Replaced "32201-32256" with "32211 and 32452" in the reference note.