{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32101","citation":"Rev. & Tax. Code, § 32101","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 3. Registration and Bonds [32101. - 32111.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-3"}],"history":"Amended by Stats. 2005, Ch. 157, Sec. 3.   Effective January 1, 2006.","effective":"2006-01-01","html":"<p>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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/registration-and-bonds-32101","source":"California Legislative Information bulk export (pubinfo)"}