Cal. Rev. & Tax. Code § 30479
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 30479