California Revenue and Taxation Code

§ 30479

RTC § 30479Div. 2 · Part 13 · Ch. 10

Statute 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.

Legislative history

Added by Stats. 1968, Ch. 1187.