Revenue and Taxation 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.

Source: Section 30479, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30479.­ (updated Jan. 1, 1968; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 30479's source at ca​.gov