Cal. Code Regs. tit. 18 § 2505

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 2505 - Bottled or Packaged Distilled Spirits Acquired in California

Every distilled spirits taxpayer shall keep a record in form BOE-241-A of all bottled or packaged distilled spirits acquired from other distilled spirits taxpayers in California and of all distilled spirits received from licensee's own branches in California.

Cal. Code Regs. Tit. 18, § 2505

1. Amendment filed 5-22-78; effective thirtieth day thereafter (Register 78, No. 21).
2. 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).

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

1. Amendment filed 5-22-78; effective thirtieth day thereafter (Register 78, No. 21).
2. 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).