Chapter 6. State Board of Equalization — Alcoholic Beverage Tax›Article 4. Reports
§ 2544. Conversion of Liters to Gallons.
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
The Federal Alcohol and Tobacco Tax and Trade Bureau (TTB) has authorized the bottling of wine and distilled spirits in standard metric sizes. Reports of California licensees must be in wine gallons. To convert liters to wine gallons for reporting purposes, licensees shall use the standards established by the TTB. These are:
(a) For wine, to convert liters to wine gallons on any record or report, the quantity in liters shall be multiplied by 0.26417 to determine the equivalent quantity in wine gallons. The resulting figure shall be rounded to the nearest one-hundredth of a gallon.
(b) For distilled spirits, to convert liters to wine gallons on any record or report, the quantity in liters shall be multiplied by 0.264172 to determine the equivalent quantity in wine gallons. The resulting figure shall be rounded to the nearest one-hundredth of a gallon.
Credits
Note: Authority cited: Section 32451, Revenue and Taxation Code. Reference: Sections 32151, 32152, 32201 and 32220, Revenue and Taxation Code.
History
New section filed 12-21-76; effective thirtieth day thereafter (Register 76, No. 52).
Change without regulatory effect amending first paragraph and Note filed 1-25-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 5).
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