Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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535.0000 SUCCESSOR'S LIABILITY—Regulation 1702

Annotation 535.0070

535.0070 Sale of Liquor Store. A taxpayer, who sold a liquor store with a liquor license, later foreclosed on the purchaser and regained ownership of the store and license. The Board refused to release its hold against the transfer of the liquor license back to the taxpayer until the purchaser's tax debt was paid.

The hold on the liquor license was not due to successor's liability. The hold on the transfer was based upon Business and Profession's Code section 24049, which provides that the Department of Alcoholic Beverage Control may refuse to transfer a liquor license when the owner is delinquent in payment of any taxes, (due under the Sales and Use Tax Law and other tax laws), when those liabilities arise in whole or in part out of exercise of the privilege of the license. 1/18/91.