Chapter 6. State Board of Equalization — Alcoholic Beverage Tax›Article 4. Reports
§ 2536. Beer Manufacturers.
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
Every licensed beer manufacturer shall, on or before the fifteenth 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 forms prescribed by the board of all sales of beer for the preceding reporting period together with such other information as is required on said forms.
In determining the tax due on the sale of beer in bottles or cans, the quantity sold shall be computed in accordance with the following table:
|
Number of Bottles or Cans Per Case
| |
Fluid Contents (Ounces) of Each Bottle or Can
|
Barrel Equivalent
|
4
| |
64
|
0.06452
|
6
| |
64
|
.09677
|
12
| |
6
|
.01815
|
12
| |
7
|
.02117
|
12
| |
8
|
.02419
|
12
| |
12
|
.03629
|
12
| |
14
|
.04234
|
12
| |
30
|
.09073
|
12
| |
32
|
.09677
|
24
| |
6
|
.03629
|
24
| |
7
|
.04234
|
24
| |
8
|
.04839
|
24
| |
9
|
.05444
|
24
| |
10
|
.06048
|
24
| |
11
|
.06653
|
24
| |
12
|
.07258
|
24
| |
13
|
.07863
|
24
| |
14
|
.08468
|
24
| |
15
|
.09073
|
24
| |
16
|
.09677
|
36
| |
6
|
.05444
|
36
| |
7
|
.06351
|
36
| |
8
|
.07258
|
48
| |
12
|
.14516
|
50
| |
12
|
.15120
Since the determination of tax liability is based upon a count of cases of bottles or cans, only bottles or cans of uniform size and content may be packaged in the same case or shipping container.
If beer is to be packaged in cases of sizes other than those shown above, the beer manufacturer shall notify the board in advance and request to be advised of the proper fractional barrel equivalent of the proposed container.
Reports of inventories required to be made on each tax return shall be in agreement with Federal Form TTB F 5130.9.
Credits
Note: Authority cited: Section 32451, Revenue and Taxation Code. Reference: Sections 32151, 32152, 32175, 32176, 32220, 32251, 32251.5 and 32452, Revenue and Taxation Code.
History
Amendment filed 8-6-69; effective thirtieth day thereafter (Register 69, No. 32).
Amendment filed 12-26-75; effective thirtieth day thereafter. Note: Filing designates 1-1-76 as effective date (Register 75, No. 52).
Amendment filed 12-15-88; operative 1-14-89 (Register 88, No. 52).
Amendment filed 12-28-89; operative 1-27-90 (Register 90, No. 1).
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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