Section 8707 Of Article 1. User From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 3. >> Article 1.

. Subsequent to the revocation of the permit of a user the board shall reinstate the permit when the user pays the amount of excise tax determined, together with interest and penalties, fully complies with the provisions of 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 9151.