California Revenue and Taxation Code CHAPTER 3 - Registration and Bonds
- Section 32101.
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...
- Section 32102.
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...
- Section 32103.
Subject to the limitations provided in this article, the board shall fix the total amount of the security required of any taxpayer and may increase...
- Section 32104.
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...
- Section 32106.
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...
- Section 32107.
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...
- Section 32109.
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...
- Section 32110.
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...
- Section 32111.
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...
Last modified: October 22, 2018