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Chapter 6. State Board of Equalization — Alcoholic Beverage Tax›Article 1. Records

§ 2506. Bottled or Packaged Distilled Spirits Imported.

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IDDA3F7A34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

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.

Credits

Note: Authority cited: Section 32451, Revenue and Taxation Code. Reference: Sections 32211 and 32452, Revenue and Taxation Code.

History

  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).

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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