Cal. Code Regs. tit. 18 § 2537
Every licensed wine grower shall, on or before the fifteenth day 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 wine for the preceding reporting period, together with such other information as is required on said form.
Reports of inventories required to be made on each tax return must be in agreement with the data on Federal Form TTB F 5120.17. The amounts reported must be book inventories for all months except for the end of the annual inventory period as described in Regulation 2530. The inventory reported in that month must be a physical inventory.
Cal. Code Regs. Tit. 18, § 2537
2. Amendment filed 12-26-75; effective thirtieth day thereafter. NOTE: Filing designates 1-1-76 as effective date (Register 75, No. 52).
3. Amendment filed 7-23-84; effective thirtieth day thereafter (Register 84, No. 30).
4. Amendment filed 12-12-88; operative 1-1-89 (Register 88, No. 52).
5. 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 32151, 32152, 32173, 32174, 32175, 32176, 32220, 32251, 32251.5 and 32452, Revenue and Taxation Code.
2. Amendment filed 12-26-75; effective thirtieth day thereafter. NOTE: Filing designates 1-1-76 as effective date (Register 75, No. 52).
3. Amendment filed 7-23-84; effective thirtieth day thereafter (Register 84, No. 30).
4. Amendment filed 12-12-88; operative 1-1-89 (Register 88, No. 52).
5. 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).