California CodesBusiness and Professions Code - BPCDivision 9 — Alcoholic BeveragesChapter 6 — Issuance and Transfer of LicensesArticle 1 — Applications for LicensesSection 23959
If an application is denied or withdrawn, the nonrefundable portion of the license application fee shall be deposited in the Alcohol Beverage Control Fund as provided in Section 25761. The balance of this amount, if any, shall be credited on any taxes then due from the applicant under Part 14 (commencing with Section 32001) of Division 2 of the Revenue and Taxation Code or the Sales and Use Tax Law, and the remaining portion, if any, shall be returned to the applicant.
Notes
Requires the nonrefundable portion of the application fee for a denied or withdrawn license application to be deposited in the Alcohol Beverage Control Fund. Any balance is first credited against specified taxes then due from the applicant, and any amount remaining after that credit must be returned to the applicant.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 23959 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-9/chapter-6/article-1/section-23959