{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32388","citation":"Rev. & Tax. Code, § 32388","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 7. Collection of Tax [32351. - 32390.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-7"},{"name":"ARTICLE 4. Miscellaneous [32381. - 32390.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-7/article-4"}],"history":"Added by Stats. 1996, Ch. 1003, Sec. 8.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>The board shall not be subject to subdivisions (c) and (d) of Section <a href=\"/corp/16307\">16307</a> of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.</p>","text":"The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/miscellaneous-32388","source":"California Legislative Information bulk export (pubinfo)"}