Form CDTFA-775 "Approval Request and Declaration of Destruction for Spoiled Beer or Wine" - California

What Is Form CDTFA-775?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on March 1, 2021;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-775 by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

ADVERTISEMENT
ADVERTISEMENT

Download Form CDTFA-775 "Approval Request and Declaration of Destruction for Spoiled Beer or Wine" - California

Download PDF

Fill PDF online

Rate (4.6 / 5) 34 votes
CDTFA-775 (FRONT) REV. 6 (3-21)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
APPROVAL REQUEST AND DECLARATION OF
DESTRUCTION FOR SPOILED BEER OR WINE
(Alcoholic Beverage Tax Regulation 2552)
Note: Please read the instructions on the back before completing CDTFA-775, Approval Request and Declaration of Destruction
for Spoiled Beer or Wine. You must complete Sections I and II of this form, email it to the California Department of Tax and Fee
Administration (CDTFA), and obtain written approval from the CDTFA before destroying the beverages.
ACCOUNT NUMBER
(Please type or print)
BUSINESS OWNER’S NAME
SECTION I
I request that the California Department of Tax and Fee Administration approve the destruction of the alcoholic beverages listed
below. I certify, under penalty of perjury, the beverages listed below were imported or removed from bond, are spoiled, and are not
fit for sale. These beverages were not previously subject to tax or were sold and subsequently returned as spoiled.
NAME OF BEER AND WINE IMPORTER
SIGNATURE OF PERSON AUTHORIZED TO MAKE REQUEST AND DECLARATION
TITLE
DATE
SECTION II
GALLONS
NUMBER OF
CONTAINER SIZE
WINE 14%
WINE
SPARKLING
CONTAINERS
BEER
OR UNDER
OVER 14%
WINE
TOTAL GALLONS
SECTION III
The California Department of Tax and Fee Administration approves your request to destroy the above listed alcoholic beverages.
SIGNATURE OF AUTHORIZED CDTFA REPRESENTATIVE
TITLE
DATE
SECTION IV
I hereby declare, under penalty of perjury, that I witnessed the destruction of the above listed beverages.
DESTROYED BY (name of business)
ADDRESS WHERE BEVERAGES WERE DESTROYED
METHOD OF DESTRUCTION
DATE OF DESTRUCTION
SIGNATURE OF AUTHORIZED PERSON WHO WITNESSED THE DESTRUCTION
TITLE
CDTFA-775 (FRONT) REV. 6 (3-21)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
APPROVAL REQUEST AND DECLARATION OF
DESTRUCTION FOR SPOILED BEER OR WINE
(Alcoholic Beverage Tax Regulation 2552)
Note: Please read the instructions on the back before completing CDTFA-775, Approval Request and Declaration of Destruction
for Spoiled Beer or Wine. You must complete Sections I and II of this form, email it to the California Department of Tax and Fee
Administration (CDTFA), and obtain written approval from the CDTFA before destroying the beverages.
ACCOUNT NUMBER
(Please type or print)
BUSINESS OWNER’S NAME
SECTION I
I request that the California Department of Tax and Fee Administration approve the destruction of the alcoholic beverages listed
below. I certify, under penalty of perjury, the beverages listed below were imported or removed from bond, are spoiled, and are not
fit for sale. These beverages were not previously subject to tax or were sold and subsequently returned as spoiled.
NAME OF BEER AND WINE IMPORTER
SIGNATURE OF PERSON AUTHORIZED TO MAKE REQUEST AND DECLARATION
TITLE
DATE
SECTION II
GALLONS
NUMBER OF
CONTAINER SIZE
WINE 14%
WINE
SPARKLING
CONTAINERS
BEER
OR UNDER
OVER 14%
WINE
TOTAL GALLONS
SECTION III
The California Department of Tax and Fee Administration approves your request to destroy the above listed alcoholic beverages.
SIGNATURE OF AUTHORIZED CDTFA REPRESENTATIVE
TITLE
DATE
SECTION IV
I hereby declare, under penalty of perjury, that I witnessed the destruction of the above listed beverages.
DESTROYED BY (name of business)
ADDRESS WHERE BEVERAGES WERE DESTROYED
METHOD OF DESTRUCTION
DATE OF DESTRUCTION
SIGNATURE OF AUTHORIZED PERSON WHO WITNESSED THE DESTRUCTION
TITLE
CDTFA-775 (BACK) REV. 6 (3-21)
INSTRUCTIONS
APPROVAL REQUEST AND DECLARATION OF DESTRUCTION FOR SPOILED BEER OR WINE
Small Quantity Destruction for Beer and Wine Importers
Beer and wine importers are allowed an alcoholic beverage tax exemption or credit for destruction of small quantities
of spoiled beer or wine without the supervision of a CDTFA representative. The exemption or credit is allowed only after
prior written approval is obtained from the CDTFA (Alcoholic Beverage Tax Regulation 2552).
For the purposes of beer or wine destruction, “small quantities” means the following:
• The quantity of beer destroyed is 2,500 gallons or less, or
• The quantity of still wine destroyed is 2,500 gallons or less, or
• The quantity of champagne or sparkling wine destroyed is 1,500 gallons or less.
How to Obtain Written Approval from the California Department of Tax and Fee Administration
To obtain written approval from the CDTFA prior to the destruction of small quantities of beer or wine:
1. Complete Sections I and II on the front of this form, and email the form to CDTFA775@cdtfa.ca.gov.
Note: If you have any questions on how to complete the form, please call our Customer Service Center at
1-800-400-7115 (CRS:711). From the main menu, select the option Special Taxes and Fees. Customer service
representatives are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state
holidays.
2. If your request is approved, a CDTFA representative will complete Section III approving the destruction of the
spoiled beverages indicated in Section II. The approval process can take up to three business days. Once
approved, the form can be found in the unread messages on your online services profile.
3. After all beverages indicated in Section II have been destroyed, Section IV of the CDTFA-775 form must be signed
by the person in authority in the importer’s organization who witnessed the destruction of the beverages.
How to Claim the Exemption or Credit on the Return
The exemption or credit can be claimed on CDTFA-501-BW, Beer and Wine Importer Tax Return on line 3, “spoiled beer
or wine.”
If you also hold a license as a beer manufacturer or a winegrower, you are required to report your imports on your Beer
Manufacturer or Winegrower return (Alcoholic Beverage Tax Regulation 2538). For approved small quantity destruction,
claim your exemption or credit using the following lines of the returns.
Note: You are required to be registered as a beer and wine importer in order to claim the small quantity exemption or
credit.
• CDTFA-501-BM, Beer Manufacturer Tax Return – Line 13, “Federal tax-paid beer destroyed as stated in R&TC
32176(b)”
• CDTFA-501-WG, Winegrower Tax Return – Line 8, “Other exemptions”
When filing your return online, you will be required to upload this form for the filing period in which the exemption or
credit is claimed. You should retain the original document for your records.
Page of 2