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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 (View entire chapter)
Article 1. Records
- 2500 Records
- 2504 Distilled Spirits Produced, Packaged, or Bottled
- 2505 Bottled or Packaged Distilled Spirits Acquired in California
- 2506 Bottled or Packaged Distilled Spirits Imported
- 2507 Distilled Spirits Sold or Exported
- 2508 Distilled Spirits Invoices and Bottling or Packaging Records
- 2509 Prepayment of Distilled Spirits Tax; Consolidated Returns
- 2512 Beer and Wine Production; Beer Bottling; Wholesalers' Beer and Wine Purchases
- 2513 Beer and Wine Imported
Article 2. Invoices
Article 3. Inventories
Article 4. Reports
- 2535 Distilled Spirits
- 2536 Beer Manufacturers
- 2537 Wine Growers
- 2538 Beer and Wine Importers
- 2540 Common Carrier Receipts and Delivery Reports
- 2541 Common Carrier Tax Reports
Article 5. Losses and Allowances
- 2553 Losses Resulting from Disaster, Vandalism, Malicious Mischief, or Insurrection
- 2554 Consumption of Beer on Brewery Premises
Article 6. Classification of Particular Beverages
- 2558 Distilled Spirits [Repealed.]
- 2558.1 Wine [Repealed.]
- 2559 Presumption—Distilled Spirits [Repealed.]
- 2559.1 Rebuttable Presumption—Distilled Spirits [Repealed.]
- 2559.3 Internet List [Repealed.]
- 2559.5 Correct Classification [Repealed.]
Article 7. Samples
Article 8. Exports and Sales for Export
- 2561 Exports and Sales for Export
- 2570 Relief from Liability
- 2571 Innocent Spouse or Registered Domestic Partner Relief from Liability