Cal. Code Regs. tit. 18 § 1568

Current through Register 2024 Notice Reg. No. 52, December 27, 2024

Section 1568 - Beer, Wine and Liquor Dealers

The measure of tax with respect to retail sales of beer, wine and spirituous liquors is the entire amount charged therefor, inclusive of the amount of other state or federal taxes imposed with respect to the property.

Cal. Code Regs. Tit. 18, § 1568

1. Amendment and renumbering of former Section 1968 filed 8-7-69; effective thirtieth day thereafter (Register 69, No. 32).

Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Section 6012, Revenue and Taxation Code. Federal areas, sales on, see Regulation 1616. Federal taxes generally, see Regulation 1617.

1. Amendment and renumbering of former Section 1968 filed 8-7-69; effective thirtieth day thereafter (Register 69, No. 32).