SECTIONS 32101-32111 - California Statutes

REVENUE AND TAXATION CODE

SECTION 32101-32111

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 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.

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 as the board may determine, in the form
and amount as the board prescribes. Any security in the form of cash,
insured deposits in banks and savings and loan institutions, or a
bond or bonds duly executed by an admitted surety insurer, payable to
the state, conditioned upon faithful performance of all the
requirements of this part, and expressly providing for the payment of
all license taxes, penalties, and other obligations of the person
arising out of this part, shall be held in trust to be used solely in
the manner provided by this 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 or reduce the amount at any time. In fixing
the total amount, the board may set an amount which is not less than
five hundred dollars ($500) and not more than twice the taxpayer's
estimated monthly tax for taxpayers reporting monthly, or not more
than twice the taxpayer's estimated tax for the tax reporting period
for taxpayers reporting for periods longer than one month ascertained
in any manner as the board may deem proper.

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 first day of the calendar month after
receipt of the notice by the board if the notice is received on or
before the fifteenth day of the month, otherwise the withdrawal shall
be effective on the first day of the second calendar month after
receipt of the notice by the board.

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 amount so certified from the money deposited with
him by the taxpayer or from the amounts received from the sale of
bonds or other obligations deposited with the Treasurer by the
taxpayer. Securities deposited with the State Treasurer which have a
prevailing market price may be sold by him for the purposes of this
section at private sale at a price not lower than the prevailing
market price thereof.

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 due under this part, the board shall give written
notice thereof to the Department of Alcoholic Beverage Control.

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 the board
and make application to the board for an interstate alcoholic
beverage transporter's permit which, upon issuance, shall be valid
until revoked by the board.

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 or beer manufacturer or producer shall
register with the board and make application to the board for a
manufacturer's interstate alcoholic beverage transporter's permit,
which, upon issuance, shall be valid until revoked by the board.

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 manufacturer shall register
with the board and make application to the board for a manufacturer's
interstate alcoholic beverage transporter's permit, which, upon
issuance, shall be valid until revoked by the board.