Section 6070 Of Article 2. Permits From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 2. >> Article 2.
6070
. Whenever any person fails to comply with any provision of
this part relating to the sales tax or any rule or regulation of the
board relating to the sales tax prescribed and adopted under this
part, the board upon hearing, after giving the person 10 days' notice
in writing specifying the time and place of hearing and requiring
him to show cause why his permit or permits should not be revoked,
may revoke or suspend any one or more of the permits held by the
person. The board shall give to the person written notice of the
suspension or revocation of any of his permits. The notices herein
required may be served personally or by mail in the manner prescribed
for service of notice of a deficiency determination. The board shall
not issue a new permit after the revocation of a permit unless it is
satisfied that the former holder of the permit will comply with the
provisions of this part relating to the sales tax and the regulations
of the board.