Liquor license transfers

How a hold affects you

A liquor license hold:

  • Secures our interest in your liquor license when you don’t pay your tax debt
  • Stops the transfer of the license
  • Notify suppliers you owe tax debt and may suspend delivery

How to release a hold

The quickest way we will release a hold is for you to:

  • Pay your tax debt in full (including interest, penalties, and fees)
  • File any missing returns

If you pay using:

  • Bank account (Web Pay): Make separate payments for each tax year.
    • Select the Bill option. This is the quickest payment option.
  • Money order, cashier’s check: Send one payment. Make sure to specify the amount you want to go to each year on the payment or include a letter.
    Overnight Service
    Business Transfers Program MS A450
    Franchise Tax Board
    Sacramento CA 95827
    Business Transfers Program MS A450
    Franchise Tax Board
    PO Box 1468
    Sacramento CA 95812-1468


If you’re in an escrow transaction and have a liquor license hold, your escrow holder will:

  1. Submit a business transfer payoff request.
  2. Notify you of the amount needed to release your hold.
  3. Pay the amount owed.

Once we process the request and receive payment, we will release the hold.

  • If there’s not enough funds to pay off your tax debt, go to our Insufficient funds in escrow section below for more information.
  • If you’re an escrow holder, visit Payoff request.

Do not use the Payoff Request application to request a Bulk Sale Certificate.

Insufficient funds in escrow

If other state agencies have a hold on the liquor license and there is not enough money in escrow to pay the balance, the available fund in escrow is prorated.

If you have questions about insufficient funds in escrow:

Fax us
(916) 843-0442