California Revenue and Taxation Code

§ 6070.5

RTC § 6070.5 Effective Jan 1, 2012Div. 2 · Part 1 · Ch. 2 · Art. 2

Statute text

(a)The board may refuse to issue a permit to any person submitting an application for a permit as required in Section 6066 if the person desiring to engage in or conduct business as a seller within this state has an outstanding final liability with the board for any amount due under this part.

(b)In addition to the provisions of subdivision (a), the board may also refuse to issue a permit if the person desiring to engage in or conduct business as a seller within this state is not a natural person or individual and any person controlling the person desiring to engage in or conduct business as a seller within this state has an outstanding final liability with the board as provided in subdivision (a). For the purposes of this section, “controlling” has the same meaning as defined in Section 22971 of the Business and Professions Code.

(c)For purposes of this section, a liability will not be deemed to be outstanding if the person has entered into an installment payment agreement pursuant to Section 6832 for any liability and is in full compliance with the terms of the installment payment agreement.

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Legislative history

Added by Stats. 2011, Ch. 734, Sec. 2. (AB 1307) Effective January 1, 2012.