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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Alcoholic Beverage Tax Law > Chapter 3 > entire chapter

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax

Chapter 3. Registration and Bonds.

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.

32102. Surety bond. The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it that security as the board may determine, in the form and amount as the board prescribes. Any security in the form of cash, insured deposits in banks and savings and loan institutions, or a bond or bonds duly executed by an admitted surety insurer, payable to the state, conditioned upon faithful performance of all the requirements of this part, and expressly providing for the payment of all license taxes, penalties, and other obligations of the person arising out of this part, shall be held in trust to be used solely in the manner provided by this section.

History—Stats. 1982, Ch. 517, in effect January 1, 1983 substituted "an admitted surety insurer" for "him … surety" after "executed by." Stats. 1993, Ch. 1113, in effect January 1, 1994, substituted "the" for "such" after "board, in", added "and amount" after "form", added "any security …, or" after "prescribes,", added "duly" after "bonds", deleted "people of the" after "to the", substituted "state" for "State of California", added "faithful … providing for" after "upon", added "license" after "of all", substituted "person" for "taxpayer" after "obligations of the", substituted "out of" for "under" after "arising", and added ", shall be … section" after "part". Stats. 1996, Ch. 1087, in effect January 1, 1997, substituted "The board, whenever … board prescribes. Any" for "Every taxpayer shall file with the board, in the form and amount as the board prescribes, a" at the beginning of the section.

32103. Amount. Subject to limitations provided in this article, the board shall fix the total amount of the security required of any taxpayer and may increase or reduce the amount at any time. In fixing the total amount, the board may set an amount which is not less than five hundred dollars ($500) and not more than twice the taxpayer's estimated monthly tax for taxpayers reporting monthly, or not more than twice the taxpayer's estimated tax for the tax reporting period for taxpayers reporting for periods longer than one month ascertained in such manner as the board may deem proper.

History—Stats. 1972, Ch. 969, in effect March 7, 1973, repealed the original section which required the board to set the total bond amount at twice the taxpayer's estimated monthly liability and not less than $500, and enacted the present section. Stats. 1975, Ch. 1186, in effect January 1, 1976, added the phrase regarding taxpayers reporting for periods longer than one month. Stats. 1993, Ch. 1113, in effect January 1, 1994, substituted "security" for "bond or bonds" in the first sentence.

32104. Withdrawal. Every bond shall contain a provision substantially that when the surety exercises his right to withdraw as surety the withdrawal shall be effective on the first day of the calendar month after receipt of the notice by the board if the notice is received on or before the 15th day of the month, otherwise the withdrawal shall be effective on the first day of the second calendar month after receipt of the notice by the board.

32105. Deposit of money or securities in lieu of bond. [Repealed by Stats. 1982, Ch. 517, in effect January 1, 1983.]

32106. Treasurer's payment to board. Upon receipt of a certificate of the board setting forth the amount of a taxpayer's delinquencies, the State Treasurer shall pay to the board the amount so certified from the money deposited with him by the taxpayer or from the amounts received from the sale of bonds or other obligations deposited with the Treasurer by the taxpayer. Securities deposited with the State Treasurer which have a prevailing market price may be sold by him for the purposes of this section at private sale at a price not lower than the prevailing market price thereof.

32107. Notice to Department of Alcoholic Beverage Control concerning bond cancellation. Whenever a taxpayer's bond is canceled, or becomes void or unenforceable for any reason, or whenever a taxpayer fails to pay any taxes or penalties due under this part, the board shall give written notice thereof to the Department of Alcoholic Beverage Control.

32109. Trucking company carriers. Any common carrier, except railroad and steamship companies, before engaging in the business of transporting shipments of alcoholic beverages into this State, shall register with the board and make application to the board for an interstate alcoholic beverage transporter's permit, which, upon issuance, shall be valid until revoked by the board.

32110. Out-of-state wine or beer manufacturers. Before commencing to transport wine or beer into this state pursuant to the provisions of Section 23661.5 of the Business and Professions Code, the wine or beer manufacturer or producer shall register with the board and make application to the board for a manufacturer's interstate alcoholic beverage transporter's permit, which, upon issuance, shall be valid until revoked by the board.

History—Added by Stats. 1959, p. 2940, in effect September 18, 1959. Stats. 1970, p. 1059, in effect November 23, 1970, added the words "or beer" following the word "wine".

32111. Distilled spirits manufacturers. Before commencing to transport distilled spirits into this state pursuant to the provisions of Section 23661 of the Business and Professions Code, the distilled spirits manufacturer shall register with the board and make application to the board for a manufacturer's interstate alcoholic beverage transporter's permit, which, upon issuance, shall be valid until revoked by the board.

History—Added by Stats. 1973, Ch. 563, effective January 1, 1974.