Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 2. The Sales Tax

Article 2. Permits

Section 6067

6067. Issuance and display of permit. After compliance with Sections 6066 and 6701 by the applicant, and after giving the applicant the notice required by Section 6066.5, the board shall grant and issue to each applicant a separate permit for each place of business within the state. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued.

History—Former section 6068 renumbered and amended by Stats. 1966, p. 185, in effect April 18, 1966, operative July 1, 1966, deleted reference to section 6067. Stats. 1980, Ch. 91, operative January 1, 1981, added "and after the giving the applicant the notice required by Section 6066.5,". Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, deleted "the" after "by the applicant, and after" in the first sentence.