Section 1489.1 - Suspension of License Due to Delinquent Tax Debt(a) No licensee, applicant for license, renewal of license or registration, or any person required to obtain an occupational license from the Board may be issued a permanent license, or reactivate, reinstate or renew a permanent license if his or her name appears on the certified list provided by the California State Board of Equalization (BOE) or the Franchise Tax Board (FTB).(b) If the name of a licensee or applicant for license appears on the BOE or FTB certified list the Board shall immediately provide the licensee or applicant for license with preliminary notification that:(1) The license shall be suspended, or(2) The issuance or renewal of the license shall be withheld. The preliminary notification shall be made by certified mail to the licensee's or applicant's last given place of residence as provided under Business and Professions Code section 494.5(e)(2).
(c) In accordance with the provisions of Business and Professions Code section 494.5(f)(1), a licensee or applicant for license whose name appears on the certified list shall, 90 days after the Board issues a preliminary notice of intent to suspend or withhold issuance or renewal of license, be subject to suspension of license, or denial of a permanent license, unless and until the BOE or the FTB provides the Board with notice of the licensee's or applicant's compliance. (1) A license suspended due to delinquent tax debt shall be reinstated within five business days following receipt by the Board of a notice of compliance from the BOE or the FTB.(2) A temporary license issued to an applicant whose name appears on the certified list shall be valid for a period of 90 days and thereafter shall be terminated unless the Board has received a notice of compliance from the BOE or the FTB. In the event of termination of a temporary license, the occupational license fee shall be forfeited.(d) For the purposes of this regulation "certified list" means the list provided by the BOE or the FTB of persons whose names are on the lists of the 500 largest tax delinquencies as provided under section 7063 or 19195 of the Revenue and Taxation Code.Cal. Code Regs. Tit. 4, § 1489.1
1. New section filed 8-30-2012; operative 9-29-2012 (Register 2012, No. 35). Note: Authority cited: Sections 494.5, 19440, 19510, 19520 and 19704, Business and Professions Code. Reference: Sections 494.5, 19510, 19520 and 19704, Business and Professions Code.
1. New section filed 8-30-2012; operative 9-29-2012 (Register 2012, No. 35).