Cal. Code Regs. tit. 13 § 426.00

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 426.00 - Administrative Fee for Tax Delinquency

Pursuant to Section 494.5 of the Business and Professions Code,

(a) A $30.00 administrative fee is required to be paid after the suspension of a person's driver license for a tax delinquency.

(b) A $30.00 administrative fee is required to be paid after the suspension of a person's individual occupational license for a tax delinquency.

(c) A $150.00 administrative fee is required to be paid after the suspension of a business occupational license(s) for a tax delinquency.

(d) A $150.00 administrative fee is required to be paid after the suspension of a motor carrier permit for a tax delinquency.

Cal. Code Regs. Tit. 13, § 426.00

1. New section filed 8-2-2012 as a deemed emergency pursuant to Business and Professions Code section 494.5(o); operative 8-2-2012 (Register 2012, No. 31). A Certificate of Compliance must be transmitted to OAL by 1-29-2013 or emergency language will be repealed by operation of law on the following day.
2. New section refiled 1-28-2013 as a deemed emergency pursuant to Business and Professions Code section 494.5(o); operative 1-28-2013 (Register 2013, No. 5). A Certificate of Compliance must be transmitted to OAL by 4-29-2013 or emergency language will be repealed by operation of law on the following day.
3. Certificate of Compliance as to 1-28-2013 order transmitted to OAL 4-10-2013 and filed 5-7-2013 (Register 2013, No. 19).

Note: Authority cited: Section 494.5(o), Business and Professions Code; Section 1651, Vehicle Code. Reference: Section 494.5(l), Business and Professions Code.