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.
Cal. Rev. & Tax. Code § 32101
Registration and Bonds
Applied in 1 court decision — leading case 205 Cal. App. 4th 907 - Diageo-Guinness Usa, Inc. v. Board of Equalization (2012)
Most recently applied in 205 Cal. App. 4th 907 - Diageo-Guinness Usa, Inc. v. Board of Equalization (April 2012)
Amended by Stats. 2005, Ch. 157, Sec. 3
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.