Free Alcoholic Beverage Tax Report for Bebutting Reg. 2559 Presumption - California

BOE-505 (FRONT) (7-08)

STATE OF CALIFORNIA

ALCOHOLIC BEVERAGE TAX REPORT FOR REBUTTING REGULATION 2559 PRESUMPTION Regulatory action approved by the Office of Administrative Law on June 10, 2008:
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BOARD OF EQUALIZATION

Provides clarification of the definition of a "distilled spirit" in Regulation 2558 (Cal. Code of Regs., title 18, section 2558): "Effective October 1, 2008, any alcoholic beverage, except wine as defined by Business and Professions Code section 23007, which contains 0.5 percent or more alcohol by volume from flavors or other ingredients containing alcohol obtained from the distillation of fermented agricultural products, is a distilled spirit." Adds Regulation 2559 (Cal. Code Regs., title 18, section 2559) that contains the following presumption: "Effective October 1, 2008, any alcoholic beverage, except wine as defined by Business and Professions Code section 23007, is presumed to contain 0.5 percent or more alcohol by volume derived from flavors or other ingredients containing alcohol obtained from the distillation of fermented agricultural products, unless this presumption is rebutted pursuant to Regulation 2559.1." Specifies in Regulation 2559.1 (Cal. Code Regs., title 18, section 2559.1): "On or after July 10, 2008, the presumption in Regulation 2559 may be rebutted by the manufacturer of the alcoholic beverage filing a report, under penalty of perjury, with the Board stating that the alcoholic beverage contains less than 0.5 percent alcohol by volume derived from flavors or other ingredients containing alcohol obtained from the distillation of fermented agricultural products and specifying the sources of the alcohol content of the alcoholic beverage, including the alcohol by volume derived from flavors or other ingredients containing alcohol obtained by distillation."
INSTRUCTIONS

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Please Note: Even traditional beer products are subject to the rebuttable presumption.

Complete and sign the report below for alcoholic beverages that you declare meet the requirements set forth in Regulation 2559.1 and are not distilled spirits as set forth in Regulation 2559. Return this report to the Excise Taxes Division at the address listed below. (If more space is needed, record additional alcoholic beverage products on the reverse side of this form, or you may attach a separate listing that includes the following information for each product.)
PRODUCT MANUFACTURER PRODUCT NAME

CERTIFICATION
I hereby certify, under penalty of perjury, that the alcoholic beverage product(s) listed above and on the reverse side of this form, contain less than 0.5 percent alcohol by volume derived from flavors or other ingredients containing alcohol obtained from the distillation of fermented agricultural products. As to the source of alcohol content, I hereby certify that for each product(s) listed, less than 0.5 percent of alcohol by volume is derived from processes other than beer fermentation. Note: This sworn certification must be signed by an owner, partner, corporate officer, LLC member or manager, or by an authorized agent of the manufacturer of the alcohol beverage product being certified herein.
NAME (please print) TITLE

SIGNATURE

DATE

COMPANY NAME

ACCOUNT NUMBER

DBA

TELEPHONE NUMBER

BUSINESS ADDRESS (street, city, state, zip code)

Questions regarding the completion of this form should be directed to the Excise Taxes Division, MIC:56, Board of Equalization, PO Box 942879, Sacramento, CA 94279-0056, Telephone 916-327-4208, FAX 916-323-3204.

BOE-505 (BACK) (7-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

PRODUCT MANUFACTURER

PRODUCT NAME

CLEAR

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