The department may refuse to transfer any license when the applicant is delinquent in the payment of any taxes due under the Alcoholic Beverage Tax Law, the Sales and Use Tax Law, the Personal Income Tax Law, or the Bank and Corporation Tax Law, or on unsecured property as defined in Section 134 of the Revenue and Taxation Code, when such tax liability arises in full or in part out of the exercise of the privilege of an alcoholic beverage license, or any amount due under the Unemployment Insurance Code when such liability arises out of the conduct of a business licensed by the Department of Alcoholic Beverage Control.
Cal. Bus. & Prof. Code § 24049
Issuance and Renewal of Licenses
Known as the Alcoholic Beverage Control Act
The act spans §§ 23000–25762 (737 sections).
Applied in 13 court decisions — leading case Sulmeyer v. State of California Department of Employment Development (1976)
Most recently applied in In Re Del Mission Limited (July 1993)
Amended by Stats. 1967, Ch. 1034.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.