California Statutes
§ 32101. — 32101. (Amended by Stats. 2005, Ch. 157, Sec. 3.)
California § 32101.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 14.PART 14. ALCOHOLIC BEVERAGE TAX
Ch. 3.CHAPTER 3. Registration and Bonds
This text of California § 32101. (32101. (Amended by Stats. 2005, Ch. 157, Sec. 3.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 32101. (2026).
Text
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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Legislative History
Amended by Stats. 2005, Ch. 157, Sec. 3. Effective January 1, 2006.
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Bluebook (online)
California § 32101., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32101..