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§ 5232.6. Requirements for Claims for Refund Regarding Lost, Unmarketable or Condemned Alcoholi...

18 CA ADC § 5232.6BARCLAYS OFFICIAL CALIFORNIA CODE OF REGULATIONS

Barclays Official California Code of Regulations Currentness
Title 18. Public Revenues
Division 2.1. State Board of Equalization - Rules for Tax Appeals
Chapter 2. Special Taxes and Fees
Article 3. Claims for Refund
18 CCR § 5232.6
§ 5232.6. Requirements for Claims for Refund Regarding Lost, Unmarketable or Condemned Alcoholic Beverages.
A claim for refund based upon the grounds provided for in Revenue and Taxation Code section 32407 must satisfy the requirements of California Code of Regulations, title 18, section 2553.
Note: Authority cited: Section 15606, Government Code; and Section 32451, Revenue and Taxation Code. Reference: Section 32407, Revenue and Taxation Code.
HISTORY
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
This database is current through 7/24/20 Register 2020, No. 30
18 CCR § 5232.6, 18 CA ADC § 5232.6
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