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California · Through 2026-09-13

RTC § 32101

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]
  4. CHAPTER 3. Registration and Bonds [32101. - 32111.]

The issuance of any manufacturer’s, winegrower’s, wine blender’s, distilled spirits manufacturer’s agent’s, rectifier’s, wholesaler’s, importer’s, customs broker’s license, or wine direct shipper permit under Division 9 (commencing with Section 23000) of the Business and Professions Code shall constitute the registration of the person to whom the license or permit is issued as a taxpayer under this part. Upon the issuance of any of these licenses the Department of Alcoholic Beverage Control shall furnish a copy thereof to the board.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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