Revenue and Taxation Code section 60185

Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined, together with interest and penalties, fully complies with this part, and pays a fee of fifty dollars ($50) to the board for reinstatement. The fee shall not be subject to refund except as provided in Section 60521.

Source: Section 60185, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60185.­ (updated Sep. 28, 1994; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 60185's source at ca​.gov