DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 3. Registration and Bonds 32101-32111

§ 32107

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Added by Stats. 1955, Ch. 1842.)

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California Revenue and Taxation Code

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