Cal. Rev. & Tax. Code § 32101

Current through the 2024 Legislative Session.
Section 32101 - Issuance of license as registration

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.

Ca. Rev. and Tax. Code § 32101

Amended by Stats 2005 ch 157 (SB 118),s 3, eff. 1/1/2006