California Revenue and Taxation Code Section 30479

CA Rev & Tax Code § 30479 (2017)  

If any retailer, as defined in Part 1 (commencing with Section 6001) of this division, is convicted under any provision of this part and has any previous conviction within a 10-year period under this part, the State Board of Equalization shall revoke all permits issued to such person under the Sales and Use Tax Law for a period of one year.

(Added by Stats. 1968, Ch. 1187.)

Last modified: October 25, 2018