Cal. Code Regs. tit. 18 § 2552
A beer and wine importer will be allowed a credit for beer and wine sold and subsequently returned as spoiled, when the spoiled beer or wine is destroyed under the supervision of a representative of the board. For small quantities of beer or wine destroyed, which are not supervised by a representative of the Board, the exemption or credit is allowed only after prior written approval is obtained from the Board.
To secure prior written approval, the beer and wine importer must submit a written request to the Board, listing the type of beverage, the number of containers, the container sizes and the total gallons to be destroyed.
After receiving approval from the Board and after destroying the beer or wine, the beer and wine importer must submit a declaration signed under penalty of perjury, listing the number of containers, the container sizes, the total gallons destroyed and the date and manner of destruction. The declaration must be signed by a person in authority in the importer's organization who witnessed the destruction of the beer or wine.
For the purposes of this regulation, small quantities means 2,500 gallons or less of beer, 2,500 gallons or less of still wine, and 1,500 gallons or less of champagne or sparkling wine by volume.
Cal. Code Regs. Tit. 18, § 2552
2. Amendment filed 5-20-80; effective thirtieth day thereafter (Register 80, No. 21). For technical reasons, printed in Register 80, No. 23.
3. Amendment of section and NOTE filed 2-7-96; operative 3-8-96 (Register 96, No. 6).
4. Amendment of first paragraph filed 2-4-2003; operative 3-6-2003 (Register 2003, No. 6).
Note: Authority cited: Section 32451, Revenue and Taxation Code. Reference: Sections 32171, 32173 and 32176, Revenue and Taxation Code.
2. Amendment filed 5-20-80; effective thirtieth day thereafter (Register 80, No. 21). For technical reasons, printed in Register 80, No. 23.
3. Amendment of section and Notefiled 2-7-96; operative 3-8-96 (Register 96, No. 6).
4. Amendment of first paragraph filed 2-4-2003; operative 3-6-2003 (Register 2003, No. 6).