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Business Taxes Law Guide – Revision 2022
 

California Healthy Outcomes and Prevention Education Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 13.6. California Healthy Outcomes and Prevention Education Act

Section 31004


31004. Revocation or suspension of permit. (a) (1) The department may, upon a hearing, revoke or suspend one or more of the permits held by a person pursuant to this part after giving the person 10 days’ notice in writing specifying the time and place of the hearing and requiring the person to show cause why the person’s permit or permits should not be revoked if any of the following is true:

(A) A person fails to comply with a provision of this part or any rule or regulation of the department prescribed and adopted under this part.

(B) A person’s seller’s permit has been suspended or revoked under Part 1 (commencing with Section 6001).

(C) A person’s license has been suspended or revoked under Division 8.6 (commencing with Section 22970) of the Business and Professions Code.

(2) The department shall give to the person written notice of the suspension or revocation of any of the person’s permits held pursuant to this part.

(b) The notice required by subdivision (a) shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination under Section 55061.

(c) The department shall not issue a new permit after the revocation of a permit pursuant to this section unless it is satisfied that the former holder of the permit will comply with the provisions of this part and any rule or regulation of the department adopted pursuant to this part.

(d) A person whose permit held pursuant to this part has been previously suspended or revoked shall pay the department a fee of one hundred dollars ($100) for the issuance of a permit.

History—Added by Stats. 2021, Ch. 489 (SB 395), in effect January 1, 2022.