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 6070

6070. Revocation of permit. Whenever any person fails to comply with any provision of this part relating to the sales tax or any rule or regulation of the board relating to the sales tax prescribed and adopted under this part, the board upon hearing, after giving the person 10 days' notice in writing specifying the time and place of hearing and requiring him to show cause why his permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person. The board shall give to the person written notice of the suspension or revocation of any of his permits. The notices herein required may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. The board shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this part relating to the sales tax and the regulations of the board.

History—Stats. 1951, p. 2389, operative July 1, 1951, added provision requiring notice of suspension or revocation of permit. Stats. 1957, p. 1207, in effect September 11, 1957, added the former last paragraph, which imposed a $25 fee for a new permit after the permit had been revoked three times within a two-year period. Stats. 1966, p. 186, in effect April 18, 1966; operative July 1, 1966, deleted the former last paragraph.