Section 60185 Of Article 6. Revocation Of License From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 5. >> Article 6.

. Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined, together with interest and penalties, fully complies with this part, and pays a fee of fifty dollars ($50) to the board for reinstatement. The fee shall not be subject to refund except as provided in Section 60521.