California Revenue And Taxation Code Section 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.