Aims

To support the free and open dissemination of research findings and information on alcoholism and alcohol-related problems. To encourage open access to peer-reviewed articles free for all to view.

For full versions of posted research articles readers are encouraged to email requests for "electronic reprints" (text file, PDF files, FAX copies) to the corresponding or lead author, who is highlighted in the posting.

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Monday, June 16, 2008

Special Notice - New Regulations Will Cause All Non-Wine Alcoholic Beverages To Be Taxed As Distilled Spirits

On April 8, 2008, the Board of Equalization (BOE) approved regulations necessary to clarify the definition of "distilled spirits" under the Alcoholic Beverage Tax Law. The regulations were approved by the Office of Administrative Law (OAL) and are effective, in part, in July 2008, and fully operative on October 1, 2008.

The regulations approved by the OAL clarify the definition of "distilled spirits," create a rebuttable presumption that non-wine alcoholic beverages, including flavored malt beverages are "distilled spirits," not "beer," and prescribe a procedure for rebutting the presumption.
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Read Full Notice (PDF)
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