Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 8. Administration

Article 3. The California Taxpayers' Bill of Rights*

Section 7098

7098. Notice preliminary to suspension. For the purposes of this part only, the board shall not revoke or suspend a person's permit pursuant to Section 6070 or 6072 unless the board has mailed a notice preliminary to revocation or suspension which indicates that the taxpayer will be suspended by a date certain pursuant to that section. The notice preliminary to suspension shall be mailed to the taxpayer at least 60 days before the date certain.

History—Stats. 1989, Ch. 654, in effect January 1, 1990, substituted "the board shall not revoke or suspend a person's permit" for "a taxpayer shall not be suspended," and added "revocation or" after "pursuant to" in the first sentence.

* Article 3 was added by Stats. 1988, Ch. 1574, in effect January 1, 1989.