Cal. Code Regs. tit. 18 § 2538

Current through Register 2024 Notice Reg. No. 49, December 6, 2024

Section 2538 - Beer and Wine Importers

Every licensed beer and wine importer 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 the form prescribed by the board of all sales of beer or wine for the preceding reporting period, together with such other information as is required on such form.

A wine grower holding both a winegrower's license and a beer and wine importer's license shall include the total imports of wine for the reporting period on the "Winegrower Tax Return."

A beer manufacturer holding both a beer manufacturer's license and a beer and wine importer's license shall include the total imports of beer on the "Beer Manufacturer Tax Return."

Every licensed beer and wine importer shall on or before the fifteenth day of the month following the close of each reporting period, file form BOE-269-A.

Cal. Code Regs. Tit. 18, § 2538

1. Amendment filed 8-6-69; effective thirtieth day thereafter (Register 69, No. 32).
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 12-15-88; operative 1-14-89 (Register 89, No. 11).
4. Amendment filed 2-4-2003; operative 3-6-2003 (Register 2003, No. 6).
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, 32171, 32173, 32174, 32175, 32176, 32220, 32251, 32251.5 and 32452, Revenue and Taxation Code.

1. Amendment filed 8-6-69; effective thirtieth day thereafter (Register 69, No. 32).
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 12-15-88; operative 1-14-89 (Register 89, No. 11).
4. Amendment filed 2-4-2003; operative 3-6-2003 (Register 2003, No. 6).
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).