CA Rev & Tax Code Section 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 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.
Last Updated

Aug. 19, 2023

§ 30479’s source at ca​.gov