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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 3. Registration and Bonds
Section 32101
32101. Registration by obtaining license. 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.
History—Stats. 1968, p. 1200, in effect November 13, 1968, added "wine blender's" and deleted "wine rectifier's" from the types of licenses which constitute registration. Stats. 1982, Ch. 454, in effect January 1, 1983, added "(commencing with Section 23000)" after "Division 9" in the first sentence. Stats. 2005, Ch. 157 (SB 118), in effect January 1, 2006, deleted "or" after "wholesaler's, importer's" and added ", or wine direct shipper permit" after "customs broker's license" in the first sentence, and added "or permit" after "to whom the license" and substituted "of these licenses" for "such license" after "Upon the issuance of any" in the second sentence.