Section 68.2 - Tax Delinquency when Transfer PendingThe department may refuse to transfer any license limited under Article 2 (commencing with Section 23815) of Chapter 5 of Division 9, Business and Professions Code, or any on-sale general seasonal license if the transferor is delinquent in the payment of any taxes due under the laws specified in Section 24049 of the Alcoholic Beverage Control Act, provided that notice of such delinquency has been filed with the department. Standard forms approved by the department and produced by the agencies which administer the laws specified in Section 24049, or by the department, shall be used by said agencies: (1) to give notice to the department that a delinquency exists as to a licensee; (2) to make demand on the delinquent licensee for the amount of the delinquency, plus interest if applicable; and (3) to give notice to the department that the delinquency has been cleared and the withhold is to be released.
(1) Upon receipt by the department of notice in duplicate that a delinquency exists as to a licensee, the department shall attach the original to the licensee's file, and shall return the duplicate, endorsed with any pertinent information, to the agency at such time as an application is filed to transfer the license of the licensee to another person.(2) The taxing agency shall, within 30 days after the date the department returns the duplicate, make demand on the delinquent licensee for the amount of the delinquency, plus interest if applicable, and shall give notice of such demand to the escrow holder and the transferee. Copies of the notice of such demand shall be sent to the Headquarters office of the department in Sacramento and the appropriate district office of the department. If the agency fails to make its demand within 30 days after the date the department returns the duplicate of the agency's notice of delinquency, the department may proceed to transfer the license.(3) A form of notice, in duplicate, that the delinquency has been cleared and the withhold is to be released, shall accompany the demand made by the agency as provided in (2) above. The person who pays the delinquency, plus interest if applicable, shall, upon making such payment to the agency, send the original of the notice provided herein to the Headquarters office of the department in Sacramento.Cal. Code Regs. Tit. 4, § 68.2
1. New section filed 10-9-67; effective thirtieth day thereafter (Register 67, No. 41). Note: Authority cited: Sections 23820, 24049, 24074 and 25750, Business and Professions Code; Section 22, Article XX, California Constitution.
1. New section filed 10-9-67; effective thirtieth day thereafter (Register 67, No. 41).