§ 2535. Distilled Spirits.

Source: https://govt.westlaw.com/calregs/Document/IDDCED8334C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Every distilled spirits taxpayer shall, on or before the fifteenth day of each and every month, or, on or before the fifteenth day of the month following the close of such other reporting period authorized by the board, file with the board at Sacramento a tax return on the form prescribed by the board of all sales of distilled spirits for the reporting period, together with such other information as is required on said form.

Every distilled spirits taxpayer shall, immediately following the close of business on the last day of each month forward the original page, or pages, of forms BOE-241-A, BOE-242-A, BOE-243-B, and BOE-244-B to the board at Sacramento, provided that additional entries in these forms have been made since the last reporting date.

Credits

Note: Authority cited: Section 32451, Revenue and Taxation Code. Reference: Sections 32201, 32211, 32220, 32251, 32251.5 and 32452, Revenue and Taxation Code.

History

1. Amendment filed 8-6-69; effective thirtieth day thereafter (Register 69, No. 32).

2. Amendment filed 12-26-75; effective thirtieth day thereafter. Note: Filing designates 1-1-76 as effective date (Register 75, No. 52).

3. Amendment filed 5-9-84; effective thirtieth day thereafter (Register 84, No. 19).

4. Change without regulatory effect amending second paragraph and Note filed 1-25-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 5).