{"data":{"id":"us-ca/rtc-32101","jurisdiction":"us-ca","citation":"RTC § 32101","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","CHAPTER 3. Registration and Bonds [32101. - 32111.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"2f5a1d61bab1395f6dc0976bac1a98ae6a71dee1ede51556a1e934c95b3b792a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32054","next":"us-ca/rtc-32102"},"notice":"GroundRules: Original legal text. Not legal advice."}