Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557]
( Part 14 added by Stats. 1955, Ch. 1842. ) CHAPTER 7. Collection of Tax [32351 - 32390]
( Chapter 7 added by Stats. 1955, Ch. 1842. ) ARTICLE 4. Miscellaneous [32381 - 32390]
( Article 4 added by Stats. 1955, Ch. 1842. ) 32388.
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.
(Added by Stats. 1996, Ch. 1003, Sec. 8. Effective January 1, 1997.)