California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 32101

Official textleginfo.legislature.ca.govlast amended

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.

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Nearby sections (25 sections)
  1. 32001
  2. 32002
  3. 32003
  4. 32004
  5. 32005
  6. 32006
  7. 32007
  8. 32010
  9. 32051
  10. 32052
  11. 32053
  12. 32054
  13. 32101
  14. 32102
  15. 32103
  16. 32104
  17. 32106
  18. 32107
  19. 32109
  20. 32110
  21. 32111
  22. 32151
  23. 32152
  24. 32171
  25. 32172
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