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Chapter 6. State Board of Equalization — Alcoholic Beverage Tax›Article 4. Reports

§ 2543. Customs Brokers.

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/IDDEBAF034C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Every person holding a Federal customhouse broker's license and making customs entries in connection with original importations of alcoholic beverages into California in customs bond for California licensed importers shall, on or before the fifteenth day of each month, report to the board in Sacramento on forms prescribed by the board, every such importation of alcoholic beverages handled by him as a customhouse broker during the preceding calendar month.

Every person holding a customs broker's license under the Alcoholic Beverage Control Act and making customs entries in connection with the importation of alcoholic beverages in customs bond into California for a person who does not hold the appropriate importer's license under the Alcoholic Beverage Control Act shall, on or before the fifteenth day of each month, report to the board in Sacramento on forms prescribed by the board, every such transaction in alcoholic beverages handled by him as a customs broker during the preceding calendar month.

Credits

Note: Authority cited: Sections 32451 and 32452, Revenue and Taxation Code. Reference: Sections 32171, 32173, 32211 and 32452, Revenue and Taxation Code.

History

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

  2. Change without regulatory effect amending 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

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