Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9)Chapter 6 - State Board of Equalization - Alcoholic Beverage Tax
Article 4 - Reports
Section 2542 - Public Warehouses

Cal. Code Regs. tit. 18 § 2542

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Current through Register 2024 Notice Reg. No. 49, December 6, 2024
Section 2542 - Public Warehouses

Licensed public warehouses shall report on or before January 15th and July 15th of each year, all distilled spirits held in storage by them, in bottled form, at the close of business on December 31st and June 30th. Such reports shall be filed with the board at Sacramento on forms prescribed by the board, and shall show the name of each person for whom distilled spirits are stored, the size of containers, number of cases, and the units per case stored for each such person.

Cal. Code Regs. Tit. 18, § 2542

1. Change without regulatory effect adding NOTE filed 1-25-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 5).

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

1. Change without regulatory effect adding Note filed 1-25-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 5).