Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 1. Licenses and Bonds

Section 30144

30144. Suspension of license. The license of any distributor may be suspended without prior notice upon cancellation of his or her bond, or if the bond becomes void or unenforceable for any reason, or if the distributor fails to pay any amounts due under this part. The license shall be reinstated if the distributor files a valid bond, provides other security as defined in Section 30141 or pays the delinquent amounts, as the case may be. Upon the petition of any distributor whose license has been suspended under this section, a hearing shall be afforded him or her after five days' notice of the time and place of hearing.

History.—Stats. 1961, p. 2315, operative July 16, 1961, substituted "may be suspended without prior notice" for "shall be automatically suspended" and substituted "amounts" for "taxes or penalties" in the first sentence. The word "automatically" appearing before the word "reinstated" was deleted from the second sentence and "the delinquent amounts" was substituted for "his delinquent taxes". Stats. 1993, Ch. 1113, in effect January 1, 1994, added "or her" following "cancellation of his" in the first sentence and following "afforded him" in the last sentence; and added "provides other security as defined in Section 30141" following "a valid bond," in the second sentence.