California · Revenue and Taxation Code - RTC

RTC §30479: 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

Civil

What this law says, in plain English

If a retailer is convicted under this part and has a prior conviction within 10 years, the State Board of Equalization must revoke all sales and use tax permits for one year.

Read the full statutory text

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.

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