Cal. Code Regs. tit. 18 § 2555

Current through Register 2024 Notice Reg. No. 43, October 25, 2024

Section 2555 - Closures

Bitters, Chinese liquors, and other products which bear the federal closure or other device as provided in Title 27 Code of Federal Regulation, Part 19 shall, for tax purposes, be deemed to be distilled spirits.

Cal. Code Regs. Tit. 18, § 2555

1. Amendment filed 12-28-89; operative 1-27-90 (Register 90, No. 1).

Note: Authority cited: Section 32451, Revenue and Taxation Code. Reference: Section 23005, Business and Professions Code; and 27 CFR 19.661 and 19.662.

1. Amendment filed 12-28-89; operative 1-27-90 (Register 90, No. 1).