{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32107","citation":"Rev. & Tax. Code, § 32107","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":"Added by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/registration-and-bonds-32107","source":"California Legislative Information bulk export (pubinfo)"}