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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 6. Classification of Particular Beverages
Regulation 2559
Regulation 2559. 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[Repealed November 15, 2012, effective January 8, 2013.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).]