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Chapter 6. State Board of Equalization — Alcoholic Beverage Tax›Article 5. Losses and Allowances

§ 2551. Unaccounted for Losses of Beer.

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/IDDF54BF34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

There shall be no unaccounted for losses of beer other than those, if any, permitted under Federal law.

Credits

Note: Authority cited: Section 32451, Revenue and Taxation Code. Reference: Section 32152, Revenue and Taxation Code.

History

  1. Editorial correction filed 5-2-83 (Register 83, No. 19).

  2. Amendment of section heading and section and new Note filed 12-8-95; operative 1-7-96 (Register 95, No. 49).

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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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